Blog posts in category Table SALT

Effective July 1, 2019, Grain Bins are Exempt From Sales Tax; Complexity, Unanswered Questions Remain

Posted on 07/16/2019 at 02:57 PM by Cody Edwards

Categories: Agribusiness Law, Agricultural Law, Cody Edwards, Table SALT, Taxation Law

Tagged As: contractors, Grain Bins, Iowa Agricultural Law, Iowa legislature, Iowa Table SALT , sales tax

Effective July 1, 2019, Grain Bins are Exempt From Sales Tax; Complexity, Unanswered Questions Remain

After years of confusion about whether grain bins are subject to sales tax, this past legislative session the Iowa legis...

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(Asset) Buyer Beware: Post-Acquisition Personal Liability for Seller’s Pre-Acquisition Sales Tax Liability

Posted on 05/20/2019 at 11:07 AM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: Iowa Department of Revenue, Iowa sales tax, Iowa Table SALT , Iowa Tax, Iowa Use Tax

(Asset) Buyer Beware: Post-Acquisition Personal Liability for Seller’s Pre-Acquisition Sales Tax Liability

The law regarding post-acquisition tax liability is thought, by most, to be well known: In a stock sale, taxes incurred...

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Iowa’s Marketplace Facilitators: Auctioneers and Consignment Shops and Radio Stations, Oh My!

Posted on 02/20/2019 at 10:41 AM by Cody Edwards

Categories: Business Law, Table SALT, Taxation Law

Tagged As: Iowa Department of Revenue, Iowa sales tax, Marketplace Facilitators, sales & use tax

Iowa’s Marketplace Facilitators: Auctioneers and Consignment Shops and Radio Stations, Oh My!

State tax practitioners and multistate businesses, I’ve a feeling we’re not in Kansas anymore.  Rather,...

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Iowa Supreme Court Ruling Affects Construction Contractors’, Service Providers’ Sales Tax Obligations

Posted on 12/17/2018 at 01:47 PM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: Iowa sales tax, Iowa Supreme Court, Iowa Table SALT , Lowe's Home Centers vs. Iowa Department of Revenue, sales tax

Iowa Supreme Court Ruling Affects Construction Contractors’, Service Providers’ Sales Tax Obligations

On December 14, 2018, the Iowa Supreme Court, in Lowe’s Home Centers, LLC v. Iowa Department of Revenue,  fou...

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Dickinson State and Local Tax Attorneys Edwards and Repp Presenting at the 2018 Bloethe Tax School

Posted on 11/30/2018 at 10:55 AM by The Newsroom

Categories: Cody Edwards, David Repp, Table SALT, Taxation Law

Tagged As: Iowa sales tax, sales & use tax, Taxation of settlements and judgments, Wayfair

Dickinson State and Local Tax Attorneys Edwards and Repp Presenting at the 2018 Bloethe Tax School

Dickinson Law attorneys Cody J. Edwards and David M. Repp, are pleased to be part of the 2018 Bloethe Tax School Decembe...

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Congratulations, Apartment Owners, you May Be Required to Collect Iowa’s New Water Services Excise Tax

Posted on 10/31/2018 at 12:55 PM by Cody Edwards

Categories: Real Estate & Land Use, Table SALT, Taxation Law

Tagged As: Apartments, Iowa Table SALT , Iowa Tax, Water Excise Tax

Congratulations, Apartment Owners, you May Be Required to Collect Iowa’s New Water Services Excise Tax

This past legislative session, the Iowa legislature created a sales tax exemption for the “sale or furnishing by a...

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LOST in an Iowa Use Tax Audit: Tax Return > Administrative Rules?

Posted on 08/29/2018 at 12:54 PM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: Iowa Department of Revenue, Iowa sales tax, Iowa Table SALT , Iowa Tax, Iowa Use Tax, LOST

LOST in an Iowa Use Tax Audit: Tax Return > Administrative Rules?

Mathematical symbols are confusing. Does the alligator eat the larger or smaller number?  And, as suggested in the...

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Iowa Sales Tax on Financial Institution Service Charges? Obviously?

Posted on 08/24/2018 at 11:49 AM by Cody Edwards

Categories: Banking Law, Cody Edwards, Table SALT, Taxation Law

Tagged As: internet sales tax, Iowa banking law, Iowa Department of Revenue, iowa financial institutions, Iowa sales tax, Iowa Table SALT , Iowa Tax, negotiable order of withdrawal, Turkish baths

Iowa Sales Tax on Financial Institution Service Charges? Obviously?

Like most states, Iowa does not tax services unless they are specifically enumerated.  The long list of taxable ser...

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How Does the Wayfair Decision Affect You?

Posted on 07/16/2018 at 12:07 PM by Ronald Mountsier

Categories: Ron Mountsier, Table SALT, Taxation Law

Tagged As: amended legislation, amended rules, commerce clause, construction, contractors, e-commerce, internet retailers, interstate commerce, Iowa sales tax, Iowa Table SALT , Iowa Tax, out of state companies, physical presence test, sales & use tax, science, computers & technology, SCOTUS, south dakota v wayfair, substantial nexus, Wayfair

How Does the Wayfair Decision Affect You?

On June 21, 2018, the U.S. Supreme Court issued an opinion in South Dakota v. Wayfair, overturning earlier precedents st...

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South Dakota v. Wayfair, Inc. What it Means for Sales Tax Collection Responsibility?

Posted on 06/22/2018 at 09:44 AM by Cody Edwards

Categories: Cody Edwards, Table SALT, Taxation Law

Tagged As: 2018 Tax Law, back taxes, back taxes help, best tax attorney, civil procedure, Commerce Clause, Constitutional Law, Des Moines tax attorney, e-commerce, Economic Nexus Laws, federal income tax return, federal tax lawyer, general business, income tax, income tax guidelines, income tax online filing, income tax return filing, internet retailers, Iowa Table SALT , Iowa Tax, irs tax help, irs tax problems, online tax help, out of state companies, physical presence test, sales & use tax, sales tax, science, computers & technology, science, computers & technology, SCOTUS, South Dakota, south dakota v wayfair, substantial nexus, tax attorney, tax filing, tax lawyer, tax levy, tax preparation help, tax settlement, taxation, U.S. Supreme Court, Wayfair

South Dakota v. Wayfair, Inc. What it Means for Sales Tax Collection Responsibility?

If you are reading this, you are likely familiar with the issues involved in the United States Supreme Court’s Way...

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