New York – Exempt Capital Improvements

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

Georgia – SST Certificate of Compliance Revised

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