State and local tax news brought to you by Zaldivar and Associates
SALT Report 1150 – The Washington Department of Revenue has issued an Exise Tax Advisory regarding the application of B&O tax, retail sales tax, and retainages from public works contracts. The ETA explains retainage, when retail sales tax is due o… Continue reading Washington – Public Works Contracts
SALT Report 1149 – The Texas Comptroller’s Office released a statement clarifying the sales tax treatment of DMC contracts that occurred on or after September 1, 2009. Currently a qualified destination management company is considered the consumer… Continue reading Texas – Destination Management Contracts
SALT Report 1148 – Niche walls, wall fittings, and paneling that are installed during the initial build-out of a retail store leased by a taxpayer are considered capital improvements and are not subject to New York sales and use taxes as tangible … Continue reading New York – Exempt Capital Improvements
SALT Report 1147 – The Nebraska Department of Revenue has issued an updated information guide regarding the application of sales and use taxes for leased motor vehicles. In Nebraska the gross receipts from the lease or rental of a motor vehicle ar… Continue reading Nebraska – Leased Motor Vehicles Guide
SALT Report 1146 – Georgia has revised its Streamlined Sales and Use Tax certificate of compliance. In the June 2011 revision it now states that local jurisdictions have no express authority to conduct sales or use tax audits. Other changes reflec… Continue reading Georgia – SST Certificate of Compliance Revised