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State Taxes Goods or Services Tax Code

Buckingham, Doolittle & Burroughs, LLC

Ohio Sales Tax Exemptions Businesses Should Know

Generally, in Ohio, sales of tangible property are taxable unless an exemption exists, whereas services are generally nontaxable unless specifically enumerated as taxable under the Ohio Revised Code. However, Ohio has many...more

Buckingham, Doolittle & Burroughs, LLC

Maximizing Ohio Sales and Use Tax Exemptions for Businesses

In Ohio, sales of tangible personal property are presumed taxable unless an exemption exists. On the other hand, services are presumed nontaxable unless specifically enumerated as taxable under Ohio’s Revised Code. Many of...more

Akerman LLP - SALT Insights

Texas Supreme Court Rejects Texas Comptroller’s “Receipt-Producing, End-Product” Act Test for Sourcing Receipts from Services

On March 25, the Texas Supreme Court issued a highly-anticipated decision concerning the proper test to source receipts from services for purposes of Texas franchise tax. By statute, receipts from a “service performed in this...more

Freeman Law

Software—What Is It? And Other Deep Thoughts to Disturb Your Sleep, Courtesy of the Texas Sales and Use Tax

Freeman Law on

Software can be taxed differently under the Texas sales and use tax, depending on the rights granted to the purchaser and method of delivery. Or, at least, so says the Texas Comptroller of Public Accounts (or “Comptroller”...more

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