The Appellate Tax Board on April 4 issued a decision that clarifies not only that sales tax is due on the rental of golf carts, but also that ignorance of the tax law in this case was not a defense.
In Hillside Country Club Partnership Inc. vs. Commissioner of Revenue, the ATB issued Findings of Fact and a Report in favor of DOR, a decision which allows the agency to proceed with the collection of $5,943 in sales tax from the golf club in Rehoboth.
DOR audited Hillside in 2007 for unpaid sales tax on meals from 2004 to February 2007. During that audit, DOR also found that sales tax on golf cart rentals had not been collected during the same period.
The golf club did not dispute the facts, but argued that the obligation to collect the tax had never been made clear, and that DOR should have educated taxpayers to that end. The ATB rejected that argument because the law is clear that sales tax was due.
"The Board must uphold the law as written. The duty to collect and remit sales tax on golf cart rentals is imposed by statute, and the Board thus found and ruled that the Commissioner's assessment was proper," the ATB wrote. The taxpayer now has 60 days from April 4 to file a notice of appeal, if it chooses to do so.
Golfers don't get a stroke back when they hit into a pond they can't see or didn't know about — and Hillside Country Club doesn't get a mulligan because of their claim to not have known the law.
MA Filing Extension to April 18th Announced posted on Apr 15
The Department of Revenue’s WebFile tool, which allows individuals to electronically file state personal income tax returns, has experienced delays due to heavy volume over the past few days. DOR is actively working to resolve this issue, and has extended the deadline for taxpayers to …Continue Reading MA Filing Extension to April 18th Announced
WARNING: Tax Lien Notices NOT issued by DOR Making the Rounds posted on Mar 13
Here’s another unfortunate addition to the list of financial things to protect yourself from. DOR has learned that letters of questionable origin are being sent to taxpayers with outstanding tax liens. Although these notices show amounts from actual tax liens, they are not from the Massachusetts …Continue Reading WARNING: Tax Lien Notices NOT issued by DOR Making the Rounds
Don’t Let a Hacker Steal YOUR Refund posted on Mar 11
There are some rabbit holes you definitely don’t want to fall down during tax season. One such hole, and an increasingly-common nightmarish scenario, is finding out your tax refund has been stolen. In a recent article, Allison Martin of Money Talk News was the bearer …Continue Reading Don’t Let a Hacker Steal YOUR Refund