Missouri – Taxability of Items Installed During Construction of Water Treatment Facilities

SALT Report 1232 – The Missouri Department of Revenue has issued a letter ruling discussing the application of sales and use tax to items installed during the construction of a water treatment plant. Specifically, equipment and materials, such as … Continue reading Missouri – Taxability of Items Installed During Construction of Water Treatment Facilities

North Carolina – Sourcing Requirements Applicable to Digital Property and Computer Software

SALT Report 1231 – The North Carolina Department of Revenue issued a notice regarding the sourcing provisions relevant to the sale of digital property and computer software that is delivered electronically. N.C. Gen. Stat 105-164.4B(a)(3) states… Continue reading North Carolina – Sourcing Requirements Applicable to Digital Property and Computer Software

South Carolina – Taxability of Software and Software Maintenance Contracts

SALT Report 1230 – The South Carolina Department of Revenue has issued a reminder to taxpayers that as of September 1, 2011, with limited exceptions, a warranty or maintenance contract purchased after the initial purchase of tangible personal prop… Continue reading South Carolina – Taxability of Software and Software Maintenance Contracts

South Carolina – Notification Requirement for Agents and Brokers of Rental Properties

SALT Report 1229 – The South Carolina Department of Revenue has issued a sales and use tax notice to remind real estate agents, brokers, and listing services that a 7% state sales tax will be imposed on the gross proceeds from the rentals or charg… Continue reading South Carolina – Notification Requirement for Agents and Brokers of Rental Properties

California – Application of Sales Tax to Deal of the Day Instruments

SALT Report 1228 – The California State Board of Equalization issued a Special Notice regarding the application of sales and use tax to “deal-of-the-day instruments” (DDI). These websites, such as Groupon and Living Social, offer “Deals of the Day… Continue reading California – Application of Sales Tax to Deal of the Day Instruments