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State & Local Tax News, December 2022

Seattle, Washington Skyline

Washington Addresses Nexus and Sourcing of Service Revenue in Two Recent Determinations

Two Washington tax determinations provide guidance on the issue of sourcing service revenues for Business & Occupation Tax apportionment purposes.

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Savannah Georgia Coastal Line

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.

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Mississippi State Line

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.

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New York Aerial View

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.

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