The Online Hotel Room Tax Battle Rages In Florida and Kentucky

Two federal courts recently (and only seemingly, I would contend) ruled on the side of online travel companies, producing somewhat surprising results in a long line of similar cases we followed throughout 2009 (see here, here, here, here, and here). 
One, a case brought to the U.S. District Court, Southern District of Florida, by Monroe [...]

Wild Turkey, Anyone?

Bluegrass State’s bourbon tax policy is hitting producers hard
When Kentucky enacted a 6% tax on all alcohol back in February of this year, bourbon distillers joined in solidarity to protest on the front steps of the state Capitol, pouring spirits in the streets.
This week, the numbers were in for April 2008 vs. April 2009 sales, [...]

Digital Downloads Sales & Use Tax Cheat Sheet, circa early 2009

No matter how I try to slice or dice this topic, this one just isn’t easy. What was once tangible has become, or can be, intangible tomorrow, if it’s not already so today. The issues of nexus, taxability, and others keep shifting in the virtual world.
In fact, just minutes after this post was published, I [...]

Transaction Taxes, From Top to Bottom (of your body)

From putting things in our mouths to, er, expelling them, taxes can attach every step along the way – from the drinks you imbibe at the local tavern to the visits you make to your private (or so you thought) bathroom in your own home.
Can taxes drive you to drink? Maybe in Utah.
According to AP [...]

When Disks, Licenses Are Taxable TPP . . . & When They’re Like a Lawnmower

The Kentucky Board of Tax Appeals, which sits within the state’s Public Protection Cabinet, recently addressed a software lease between an IT services company and a data management services provider, deeming it a taxable lease of tangible personal property (TPP). The services provider to the banking industry paid the IT services company for licenses to [...]