July 13 Sales Tax Links

Alabama Tax Amnesty
https://www.alabamataxamnesty.com/

Louisiana Legislature Partially Extends Sales Tax Hike, Fate of Online Sales Tax Still Uncertain

https://taxfoundation.org/louisiana-legislature-partially-extends-sales-tax-hike-fate-online-sales-tax-still-uncertain/

Nonprofits and Sales Tax
https://www.avalara.com/us/en/learn/whitepapers/nonprofits-and-sales-tax.html

Resale Exemption Only Applies to Materials that are Integral to Manufactured Product
https://www.ttrus.com/article.php?id=i1110

Private Letter Ruling Request on Application of Utah Sales and Use Tax to
Restaurant Order Placement Services 
https://tax.utah.gov/commission/ruling/17-001.pdf

This used to be on the sidebar - the list now has its own page - easier to edit

Blogs and sources I like and visit regularly

http://salestaxnews.blogspot.com/p/blogs-and-sources-i-like.html

Ahem...me

The Most Important Piece of Software Acquisition Advice I can Give

https://salestaxguy.blogspot.com/2018/07/most-important-piece-of-software.html 

July 12 Sales Tax Links

South Carolina Enacts Exemption for Motorsports Facilities
https://www.ttrus.com/article.php?id=1108 

Soda taxes go flat in California, possibly Washington
http://www.dontmesswithtaxes.com/2018/07/soda-tax-fights-california-surrenders-washington-state-voters-ballot-initiative.html

Tennessee Get's Physical, Physical ... Let's Get Into Physical
https://www.cartersheltonlaw.com/blog/2018/7/10/tennessee-gets-physical-physical-lets-get-into-physical

New Restaurant Utility Exemption Sales Tax Filing Requirements

https://mytaxdc.wordpress.com/2018/07/03/new-restaurant-utility-exemption-sales-tax-filing-requirements/ 

Taxability of Mobile Entertainment Devices Used In Restaurants

https://www.ttrus.com/article.php?id=894

What's New – Iowa Tax Research Library – February 24, 2017

Capital City Fruit Company Inc. Sales and Use Tax Protests
http://itrl.idr.iowa.gov/Browse/OpenFile/5912

SOLID REFRIGERATION, LLC (TRU) (2016)
http://itrl.idr.iowa.gov/Browse/OpenFile/5913

CHARLES GABUS FORD (TRU) (2016)
http://itrl.idr.iowa.gov/Browse/OpenFile/5914

State and Local Tax Technology Checklist (Techlist)

https://institutes.kpmg.us/institutes/taxwatch/articles/2014/01/state-local-tax-technology-checklist.html

Owners of 6 central Indiana restaurants to plead guilty after underreporting sales

http://fox59.com/2017/02/09/marion-county-prosecutor-to-discuss-criminal-charges-in-tax-case/

Should states exempt the sales tax on food processing equipment purchased by retail establishments?

https://www.vertexsmb.com/insights/tax-food-processing-equipment/

Sales Tax Applies to Restaurant Surcharges - CA

http://www.boe.ca.gov/pdf/l491.pdf

Fees to Operate Concession Stand at Florida Library Not Taxable

http://www.ttrus.com/Fees-to-Operate-Concession-Stand-at-Florida-Library-Not-Taxable-i873.html

UPSTATE BUSINESSMAN ARRESTED ON MULTIPLE TAX CHARGES; ACCUSED OF NOT PAYING $228K IN TAXES TO SCDOR

https://dor.sc.gov/resources-site/media-site/Pages/UPSTATE-BUSINESSMAN-ARRESTED-ON-MULTIPLE-TAX-CHARGES;-ACCUSED-OF-NOT-PAYING-$228K-IN-TAXES-TO-SCDOR.aspx

In Colorado, you pay taxes on pizza boxes with leftovers, but not on to-go orders. A bill to repeal that just died.

http://www.denverpost.com/2017/01/26/why-you-pay-taxes-on-your-pizza-boxes-in-colorado/

Yeah, I'm sure the restaurants are separately accounting for all this stuff. Still, an interesting quirk in the exemption that more than a few states have.

Punching the Meal Ticket: Local Option Meals Taxes in the States

https://taxfoundation.org/punching-meal-ticket-local-option-meals-taxes-states/

FORT LAUDERDALE CLUB OWNER - SALES TAX FRAUD ARREST

http://www.floridasalestax.com/Florida-Tax-Law-Blog/2017/January/FORT-LAUDERDALE-CLUB-OWNER-SALES-TAX-FRAUD-ARRES.aspx

SALES TAX SLICE: SHOULD STATES EXEMPT FOOD PROCESSING EQUIPMENT PURCHASED BY RETAIL ESTABLISHMENTS?

https://www.bna.com/sales-tax-slice-b73014449400/

Fat Boys Pizzeria owner pleads guilty to sales tax fraud

http://fingerlakes1.com/2016/12/13/fat-boys-pizzeria-owner-pleads-guilty-to-sales-tax-fraud/

Chef Tony Hu given 1 year in prison for skirting $1 million in sales taxes

http://www.chicagotribune.com/news/local/breaking/ct-chinatown-chef-hid-cash-sales-met-20161118-story.html

Wow!

GEORGETOWN COUNTY RESTAURANT OWNER ARRESTED AFTER EVADING $11K IN SC SALES TAX

https://dor.sc.gov/resources-site/media-site/Pages/GEORGETOWN-COUNTY-RESTAURANT-OWNER-ARRESTED-AFTER-EVADING-$11K-IN-SC-SALES-TAX1129-32.aspx

Operator of Wings Over Ithaca Charged with 20 Counts of Tax Fraud

https://tax.ny.gov/press/rel/2016/ithacabusinessman101116.htm

Restaurants and Bars

http://www.revenue.state.mn.us/businesses/sut/factsheets/FS137.pdf

Overview of the many changes enacted by the 2016 Session of the NC General Assembly Part II

http://www.dornc.com/downloads/e505_9-16.pdf