Missouri – Taxability of Educational Materials and Books for Sale by a Non-Profit

SALT Report 1194 – The Missouri DOR ruled that sales of books and educational materials made to the general public in the main office or the education building of a Missouri non-profit are not subject to state sales tax because they were conducted… Continue reading Missouri – Taxability of Educational Materials and Books for Sale by a Non-Profit

Washington – Retail Sales Tax Liability for Sellers Registered Under SSUTA

SALT Report 1193 – The Washington Department of Revenue has issued a notice regarding sales tax liabilities for sellers registered under the SSUTA based on the seller’s failure to timely file its sales tax return, if the seller has no legal require… Continue reading Washington – Retail Sales Tax Liability for Sellers Registered Under SSUTA

New Jersey – Sales Leads Provided to Automobile Dealerships are Taxable

SALT Report 1192 – The New Jersey Division of Taxation has issued an advisory explaining that a website’s charges to automobile dealerships for sales leads are subject to New Jersey sales and use tax as information services. New Jersey law defines… Continue reading New Jersey – Sales Leads Provided to Automobile Dealerships are Taxable

Connecticut – Sales Made to Diplomatic Personnel

SALT Report 1191 – The Connecticut Department of Revenue Services updated its guidance regarding sales made to diplomatic personnel and diplomatic missions which are exempt from Connecticut sales and use taxes. The notice reflects changes to the r… Continue reading Connecticut – Sales Made to Diplomatic Personnel