Washington – Refund Available for Fresh Fruit and Vegetable Processors

SALT Report 1222 – The Washington Department of Revenue has released a business and occupation tax (B&O) notice to advise that due to the passage of Initiative 1107 the qualifications for the fresh fruit and vegetable processors B&O tax exemption … Continue reading Washington – Refund Available for Fresh Fruit and Vegetable Processors

Washington – Warehouse Remittance Incentive

SALT Report 1221 – The Washington Department of Revenue has issued a sales and use tax brochure explaining the warehouse tax remittance incentive. The incentive permits a business to exempt 100% of the eligible construction costs of qualified ware… Continue reading Washington – Warehouse Remittance Incentive

Virginia – Investment and Job Creation Requirements for Data Center Exemptions

SALT Report 1220 – The Virginia Tax Commissioner has issued a ruling regarding the investment and job creation requirements for the sales and use tax data center exemption. The Commissioner provides three scenarios. First Scenario A single entity … Continue reading Virginia – Investment and Job Creation Requirements for Data Center Exemptions

Minnesota – Tax Evasion Involving Recreational Vehicles

SALT Report 1219 – The Minnesota Department of Revenue is currently investigating more than 270 cases of possible tax evasion. The scheme involves Minnesota residents setting up shell corporations or LLC’s in Montana and then purchasing and regist… Continue reading Minnesota – Tax Evasion Involving Recreational Vehicles

Indiana – Updated Guidance on Warranties and Maintenance Contracts

SALT Report 1218 – The Indiana Department of Revenue has issued an information bulletin regarding warranties and maintenance contracts. The bulletin has been updated to reflect the taxability of any subsequent payments made in regards to warrantie… Continue reading Indiana – Updated Guidance on Warranties and Maintenance Contracts

Hawaii – Tax on Complimentary and Gratuitous Accommodations

SALT Report 1217 – The Hawaii Department of Taxation released guidance regarding the taxability of transient accommodations that have been provided on a complimentary or gratuitous basis. Since the passage of Act 103, the Complimentary Room Tax, “… Continue reading Hawaii – Tax on Complimentary and Gratuitous Accommodations