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James R. Dumler, CPA

About James R. Dumler, CPA

James graduated with honors with a Bachelor’s degree in Business Management with a concentration in accounting, and has completed the California Board of Equalization’s training program. James currently specializes in California and multi-state sales and use tax matters including, but not limited to the hospitality, medical, high-tech, eCommerce, and automobile industries. James is the founder and manager of McClellan Davis’ vehicle, vessel and aircraft exemption program. Email James

Hospitals & Medical Services: Proposed Changes to CA Reg 1503

Last month I participated in an Interested Parties Meeting (IPM) with the California Department of Tax and Fee Administration (CDTFA) to discuss proposed revisions to California Code of Regulations, title 18 (Regulation), section 1503- Hospitals and other Medical Service Facilities, Institutions and Homes for the Care of Persons.  I want to share my thoughts on the proposed revisions because they will have a material impact on hospitals and other medical facilities’ ability to claim refunds of tax related to their Medicare Part A sales.

Currently, Regulation 1503, subdivision (b)(2), contemplates a transaction where title to the tangible personal property (TPP) in […]

California Adopts New Vapor Tax Regulations

The California Department of Tax and Fee Administration (CDTFA) recently adopted emergency Regulations 4076, Wholesale Cost of Tobacco Products and 4077, Tobacco Product Manufacturer.  The regulations interpret and implement the changes made to the Cigarette and Tobacco Products Tax Law (CTPTL) under Proposition 56, California Healthcare, Research and Prevention Tobacco Tax Act of 2016.  The new law increases the excise tax on cigarettes by $2.00 per pack which results in an “equivalent” increase in tax for other tobacco products (OTP), e.g., cigars, chewing tobacco, snuff (and now Vapor Products).  The new rate set for OTP of 65.08% is significantly higher than the prior rate of […]

New Medical Equipment Tax Refund Opportunities in Missouri

logo-v2This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support provides a multistate sales and use tax update related to the medical industry. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit salestaxsupport.com to read James’ informative article “New Medical Equipment Tax Refund Opportunities in Missouri

Sales & Use Tax Refund Opportunities: Durable Medical Equipment

logo-v2This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support provides a multistate sales and use tax update related to the medical industry. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit salestaxsupport.com to read James’ informative article “Sales & Use Tax Refund Opportunities: Durable Medical Equipment

Medical Equipment Tax Change Opens Door: CA Regulation 1591

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This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support reports on a recent and significant amendment to CA Regulation 1591 affecting tax on medical equipment. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit www.salestaxsupport.com to read James’ informative article Medical Equipment Tax Change Opens Door: CA Regulation 1591.

Medical Industry Tax Updates: Sales & Use Tax Updates #3

logo-v2This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support provides a multistate sales and use tax update related to the medical industry. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit salestaxsupport.com to read James’ informative article “Medical Industry Tax Updates: Sales & Use Tax Updates #3”

Leases of Mobile Medical Imaging Equipment – May Provide Tax Refund Options

logo-v2This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support, discusses sales tax refund opportunities related to the leasing of mobile medical imaging equipment in his latest article. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit salestaxsupport.com to read James’informative article “Leases of Mobile Medical Imaging Equipment – May Provide Tax Refund Options”

Are Tips Subject to Sales Tax in California?

Fotolia_38665300_S_Coffee with tipIf you’re a restaurant owner that’s been through a California sales tax audit, you probably asked the auditor the above question at some point during the process. The answer you probably received was, “It depends,” or, “Sometimes.” If you’re lucky, you didn’t get further clarification in the form of an audit bill for tax on your employees’ tips.

The underlying principle is deceptively simple: if the amounts of your tips are optional (left up to the customers), and all of the tips are actually distributed to your employees, the tips are […]

Multistate Sales & Use Tax Updates Related to the Medical Industry

logo-v2This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support provides a multistate sales and use tax update related to the medical industry. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit salestaxsupport.com to read James’informative article “Multistate Sales & Use Tax Updates Related to the Medical Industry

Where and When Are Medical Services Taxable?

logo-v2This month, James R. Dumler, a senior sales tax specialist at McClellan Davis and featured contributor at Sales Tax Support shares whether medical services in general are exempt from sales, use or equivalent taxes in jurisdictions that have an active taxing scheme in place. Sales Tax Support publishes articles written by experts and thought leaders in the specialized field of sales and use tax with small and medium sized business owners in mind.

Visit salestaxsupport.com to read James’informative article “Where and When Are Medical Services Taxable?