In other words, a retailer must prove by clear and convincing evidence that it has delivered its products outside the state. The boot is removed after the vehicle owner pays a parking violation fee in addition to the parking fee, which is charged for entry into the garage. Motor vehicle parking and storage are taxable services, and Rule 3.315 lists various fees that represent charges for motor vehicle parking. Booting a vehicle is impoundment and is taxable. A company that develops and sells computer software for the oil and gas industry formed a consortium to raise money for software research and development.
Members receive software, training, and meeting updates in exchange for their membership fees.
The membership fee is taxable as a sale of software. If the consortium separately states charges for training, the charge for the training is not taxable. See Rule 3.308 on computer software. A manufacturer may claim an exemption from tax on the purchase of work clothing, such as safety goggles and gloves, that are worn during the manufacturing process and that are required by a regulatory authority for health or safety reasons. Towing the Line Debt collection services are taxable.