Summertime Sales Tax [Infographic]

SOURCES:Airlines for America, http://airlines.org/data/government-imposed-taxes-on-air-transportation CCH SmartCharts on CCH IntelliConnectWolters Kluwer, Intelligence for TaxationWolters Kluwer, Sales Tax Rates

2015-0059-11A © 2015 CCH Incorporated and its affiliates. All rights reserved.

Intelligence for TAXATIONVisit SalesTax.com/IFT and stay up to date on all the

latest state-by-state sales tax news … no sunblock required!

Planes, Trains and Automobiles: Destination Online BookingMembership in travel programs that include hotel stays, cruises and more are not taxable.

In the Big Apple, the fees a taxpayer collects from its members in travel programs are not subject to New York sales and use tax. Get your summer vacation time approved!

The amount a passenger pays in taxes and fees on a ticket varies according to their itinerary, which includes the number of times he or she boards a new flight and at what airport.

Hawaii maintains that the online travel companies (OTCs) “furnish” transient accommodations and that, under the transient accommodations tax law, the OTCs must pay transient accommodations tax on their gross rentals.

With 8 main islands and one BIG island you’re sure to find a room somewhere!

See CCH® SmartCharts on CCH® IntelliConnect® for more sales tax holidays.

Back to School Tax HolidaysTax Free Schedule August 1–3 on clothing, computers and school supplies:

Alabama • Florida • GeorgiaMissouri • New Mexico

Summer Sales Tax FunSome states that exempt admission to amusement parks, concerts and other entertainment from sales tax are: California, Colorado, Illinois, Massachusetts, Michigan, Nevada, Pennsylvania, Rhode Island and Virginia.

Hold Your PawsThe Missouri Administrative Hearing Commission held that membership fees paid to the owner of a dog park were subject to sales tax as fees paid to a place of amusement, entertainment and recreation. Save this summer by going to parks where your pooch is only subject to free summer fun!

Farmers’ Markets ExemptionMissouri has a very broad exemption that covers many raw and processed products, including fruits, vegetables, nuts, eggs, honey and other horticultural commodities, as defined in section 277.024 of the Missouri Revised Statutes 144.527.

Mississippi exempts food products and honey.

Arkansas exempts products including flowers, plants, vegetables, fruits, nuts and herbs.