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Federal Issue: Taxes
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Taxes

MAPPS monitors tax issues affecting it's member firms, including state sales tax issues. In many states products are taxable and services are not, the states attempt to classify many activities as good rather than services.

This is where MAPPS members in the photogrammetry and mapping come in. Many MAPPS members have received tax notices from the state, or are subject to tax audits, wherein the state claims that mapping and photogrammetry are not services, but instead are subject to sales tax. The documents below are meant to be resources. MAPPS members and private sector firms are encouraged to consult their accountant and tax counsel.

2007
MAPPS Letter to Maryland Senator E.J. Pipkin on proposed Maryland Tax on Services October 2007

3% Retainage of Architecture-Engineering Services - Section 511 of Public Law No. 109-222

MAPPS also has testified and been an opponent of Section 511 of Public Law No. 109-222, which mandates the sweeping new requirement that Federal, state and local governments withhold 3% of their payments for goods and services. Architecture-engineering firms, including surveying and mapping are already subject to a 10% retainage pursuant to the Federal Acquisition Regulation FAR (48 CFR 52.352-10). A 3% retainage would in effect be 13% withholding on federal contracts.

2011
MAPPS Oral Statement at IRS public Hearing "Withholding on Payments by Government Entities to Persons Providing Property or Services” September 2011

Current legislation "To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain pay- ments made to vendors by government entities."

S. 164 "Withholding Tax Relief Act of 2011"

H.R. 674 "To amend the Internal Revenue Code of 1986 to repeal the imposition of 3 percent withholding on certain pay- ments made to vendors by government entities."

2009
MAPPS Comments Before IRS Public Hearing: Re: IRS Section 3402(t) April 2009

2008
"Are You a Vendor" - Professional Surveyor Magazine, Aerial Mapping 2008, Author: Marvin E. Miller, PLS, PPS, RPq, CPo, MAPPS Past President

In this article, Mr. Miller explains how the use or misuse of terminology can negatively affect private firms. This is especially true when state agencies audit firms.
2006
MAPPS Letter to Department of Labor Regarding Federal and State laws terminology and tax policy, July 2006