Topic
Use Tax
79 published works
SALT Shaker
Lost in transit: California OTA holds cabinet fabrication labor performed in Mexico subject to use tax
A divided panel of the California Office of Tax Appeals (OTA) held that a California cabinet contractor owed use tax on fabrication labor bought from his Mexican affiliate. The panel…
Milikowsky Tax Law Blog
California Use Tax vs. Sales Tax – Mastering CA Sales Tax Audits
Key Differences, Examples, and Audit Considerations for Business Owners If you run a business in California, understanding the difference between sales tax and use tax is essential to accurate reporting…
Milikowsky Tax Law Blog
California Sales Tax vs California Use Tax – A Business Owner’s Guide to CDTFA Audits
California’s tax system can be confusing, especially for business owners navigating sales tax, use tax, and excise tax obligations. The California Department of Tax and Fee Administration (CDTFA) enforces these…
SALT Shaker
Separate freight fees not included in Mississippi use tax base
The Supreme Court of Mississippi recently held that separate freight fees are not included in Mississippi use tax base. The taxpayer, Tennessee Gas Pipeline Company, paid use tax on certain…
Cooking with SALT
Chris Lutz Quoted in Tax Notes Regarding External Consistency Gray Area in Use Taxes
Chris Lutz, a partner on the state and local tax team in the Washington, DC office, was quoted in the Tax Notes State article "SCOTUS Urged to Address External Consistency…
SALT Shaker
Taxing truths: A discussion on the use tax implications in Ellingson Drainage
By Jeffrey Friedman, Jeremy Gove
In the latest episode of the SALT Shaker Podcast, Eversheds Sutherland attorneys Jeff Friedman and Jeremy Gove welcome UConn School of Law Professor Rick Pomp to discuss Jeff and Professor…
SALT Shaker
Used up: South Dakota Supreme Court denies Commerce and Due Process challenges to use tax
On February 7, 2024, the South Dakota Supreme Court held that South Dakota’s use tax, as applied to the taxpayer, did not violate the Commerce or Due Process Clauses of…
SALT Shaker
When being an ostrich is not enough: UK tailor wins dismissal of Illinois <em>qui tam </em>action
By Jonathan Feldman, Eversheds Sutherland SALT
An Illinois Appellate Court affirmed a circuit court’s dismissal of a qui tam action filed against a United Kingdom-based tailoring shop. The court held that although the tailor’s failure to…
SALT Shaker
Washington Department of Revenue issues emergency remote sellers’ sales and use tax and B&O tax regulations
By Cyavash Ahmadi, Eversheds Sutherland SALT
On March 23, 2023, the Washington Department of Revenue issued an emergency rule-making order. The purpose of the emergency rule was to make the public aware that certain of the…
SALT Shaker
California Office of Tax Appeals holds parts used for repairs for out-of-state customers are subject to use tax
The California Office of Tax Appeals (OTA) held that a taxpayer was liable for use tax on parts used to repair equipment in California before shipping it back to out-of-state…