TITLE

Iowa Web search portal exemption expanded

PUB. DATE
March 2008
SOURCE
Sales & Use Tax Alert;3/15/2008, Vol. 18 Issue 5, p5
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article reports on the expansion of the existing Iowa sales and use tax exemption for Web search portal business for 2008. As reported, the regulation added the exemption to companies whose business is to offer a search portal. It is stated that the expanded exemption is applicable to the sale or rental of computers and equipment used for the maintenance and operation of a Web search portal business and property.
ACCESSION #
31535711

 

Related Articles

  • The Complex World of Collecting Sales and Use Tax. Barron, Jacob // Business Credit;May2007, Vol. 109 Issue 5, p10 

    The article offers information about the sales tax and use tax in the U.S. Sales tax is a tax that is levied on tangible by a retailer of that property while use tax is a complement to sales tax that is levied on the consumer of tangible property. The difference on the two types of tax depends...

  • THE LIBERAL CASE FOR A FEDERAL SALES TAX. Somers, Harold M. // Challenge (05775132);Sep/Oct66, Vol. 15 Issue 1, p26 

    The article discusses the potential of a realistic and practical federal sales tax to remove prevailing inequities in the enforcement of state use taxes on purchases made in other U.S. states in 1966. There were several advantages of imposing sales tax as a supplement to the income tax, because...

  • Sales tax audit can pose risk. Horowitz, Barry // Plastics News;7/31/2006, Vol. 18 Issue 22, p6 

    The article discusses the problems associated with sales and use tax compliance audits in the U.S. There is a misconception regarding the sales tax on sales made to out-of-state customers. Generally, no tax is owed, if plastic products or materials are being shipped out of state through a common...

  • Indiana enacts SSTA conformity legislation.  // Sales & Use Tax Alert;3/15/2008, Vol. 18 Issue 5, p8 

    The article provides information on several of the sales and use tax statutory definitions that were added and amended to conform to Indiana state government's Streamlined Sales and Use Tax Agreement (SSTA). Terms that were defined include specified digital products, digital audio works and...

  • KENTUCKY.  // Sales & Use Tax Alert;5/15/2007, Vol. 17 Issue 9, p6 

    The article reports on the amendments to sales and use tax, communications excise tax, and utility gross receipts license tax provisions in Kentucky to conform with the Streamlined Sales and Use Tax Agreement in 2007. It is noted that the amended laws clarify that gross receipts and sales price...

  • No rest for the sales-tax weary business owner. Kinsella, Gail // Business Journal (Central New York);7/29/2005, Vol. 19 Issue 30, p17 

    Reports on the increase in the sales-tax rates in New York. Percentage of increase in the sales-tax; Completion and purpose of the income-tax forms; Collection of the sales and use tax on items purchased out and brought into the state without being reported.

  • NEW YORK.  // Sales & Use Tax Alert;9/1/2008, Vol. 18 Issue 15, p7 

    This section offers news briefs related to sales and use tax in New York. A summary of the sales and use tax changes enacted as part of the 2008-2009 package has been issued by the Department of Taxation and Finance. Distributors and tobacco product manufacturers who violate statutory provisions...

  • An Efficiency Analysis of Proposed State and Local Sales Tax Reforms. Russo, Benjamin // Southern Economic Journal;Oct2005, Vol. 72 Issue 2, p443 

    With few exceptions, state and local general sales and use taxes are levied primarily on tangible goods. Secular trends in production and consumption of goods and services, as well as legislated exemptions and exclusions, have eroded sales tax bases. A number of reforms designed to reduce base...

  • NEW YORK.  // Sales & Use Tax Alert;2/1/2008, Vol. 18 Issue 2, p6 

    This section presents update on sales and use tax policy in New York. An administrative law judge determination that found the Division of Taxation was estopped from assessing sales and use taxes against taxpayers on nonfood items was reversed by the New York Tax Appeals Tribunal. Sales tax are...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics