Tax & Accounting Blog

Products Labeled as Little or Small Cigars Considered Cigarettes for Tax Purposes in California

Products Labeled as Little or Small Cigars Considered Cigarettes for Tax Purposes in California

In California, products that are labeled as little or small cigars are considered cigarettes under the California Cigarette and Tobacco Products Tax Law and require cigarette tax stamps. Every package labeled as little or small cigars must have a cigarette stamp applied to the packaging by the distributor. Failure of the distributor to do so … Read More

Tax Treatment of Personal Chefs Discussed in Washington State

Tax Treatment of Personal Chefs Discussed in Washington State

The Washington State Department of Revenue recently issued a special notice regarding the tax treatment of personal chef services. Personal chefs are considered independent contractors that prepare food in private residences for consumption by members of the residence. Personal chefs may also be hired to prepare meals for social events, such as dinner parties, cocktail … Read More

Alabama to Hold Severe Weather Preparedness Sales Tax Holiday

Alabama to Hold Severe Weather Preparedness Sales Tax Holiday

  Alabama will be holding its second annual “Severe Weather Preparedness Sales Tax Holiday” this February, 2013, beginning 12:01am on the 22nd and ending at midnight on the 24th. During that time consumers will be able to buy “covered items” costing $60 or less without paying any state sales tax. That includes standard emergency-related goods … Read More

St. Louis Hot Air Balloon Provider Liable for Sales Tax

St. Louis Hot Air Balloon Provider Liable for Sales Tax

In a recent decision by the Missouri Administrative Hearing Commission, Balloons Over the Rainbow, INC., vs. Director of Revenue, No 11-1342RS (11/27/2012), the Commission found Balloons Over the Rainbow liable for sales and use taxes assessed by the Department of Revenue based on the gross receipts from hot air balloon rides. The state of Missouri … Read More