Georgia and South Carolina Provide Guidance Regarding Sales Tax on “Fees”
As businesses combat increasing costs by charging additional fees instead of raising prices on their products and services, it’s important to consider whether these fees are included in the sales tax base.
A Wedding Photographer’s Sale of Digital Photos Are Not Subject to Mississippi Sales Tax
The Mississippi Supreme Court concluded that a wedding photographer provided nontaxable services even when their customers received digital photos on a flash drive.
New York Rules Employment Screening Services are Exempt from Sales Tax
The New York Division of Tax Appeals concluded that the taxpayer’s employment screening services met the exclusion from taxable information services that are personal or individual in nature.