In letter ruling ST 21-0003, the Illinois Department of Revenue considered sales made by a nonprofit organization that previously qualified for the isolated or occasional sale exemption to the Retailers’ Occupation Tax. The Organization requested guidance concerning whether the exemption would apply if it made sales through a marketplace facilitator. The Department responded that
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Taxable data processing does not include payment processing services in Texas
Illinois determines that web-based fleet management service is not subject to sales and use tax
Consulting service not taxable even if it provides access to software in New York
Tennessee Department of Revenue issues private letter ruling finding an online marketplace to not be a marketplace facilitator responsible for sales tax collection
Illinois Legislature passes credit for marketplace sellers for double collected tax
Successfully defending sales factor sourcing adjustments
North Carolina Department of Revenue provides guidance regarding the provision of certain digital property
Transfer pricing and its effects on state tax
So nice to win twice – New Jersey Tax Court again finds that P.L. 86-272 preempts the AMA
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