New York – Landlord’s Charges for Condenser Water Provided to Tenants Not Taxable

SALT Report 1247 – The New York Commissioner of Taxation and Finance has issued an Advisory Opinion regarding charges made by a commercial office building landlord to his tenants for condenser water. The water is used in the tenant’s air-condition… Continue reading New York – Landlord’s Charges for Condenser Water Provided to Tenants Not Taxable

California – BOE Urges Everyone to Save their Receipts from Online Purchases

SALT Report 1246 – The Board of Equalization is reminding Californians that use tax may be owed for purchases made online from out-of-state retailers. Payment of California use tax is the responsibility of the purchaser and must be paid either dir… Continue reading California – BOE Urges Everyone to Save their Receipts from Online Purchases

West Virginia – Average Wholesale Price of Motor Fuel and Fuel Tax Increase

SALT Report 1245 – The West Virginia State Tax Commissioner announced that the tax imposed on the wholesale price of motor fuel during the 2012 calendar year will increase to 12.9 cents per gallon. The increase applies to all motor fuel sold or us… Continue reading West Virginia – Average Wholesale Price of Motor Fuel and Fuel Tax Increase

Illinois – Online Ticket Resellers Not Liable for Local Amusement Tax

SALT Report 1244 – The U.S. Court of Appeals for the Seventh Circuit determined that Illinois sales and use tax law does not permit cities to collect local amusement tax from Internet auction listing services that resell tickets to entertainment e… Continue reading Illinois – Online Ticket Resellers Not Liable for Local Amusement Tax

Florida – Department Reminds Taxpayers to Pay Use Tax

SALT Report 1243 – The Florida Department of Revenue issued a reminder for taxpayers regarding the filing and reporting requirements for Use tax. Use tax applies to any item purchased online or outside Florida, including another country, that is b… Continue reading Florida – Department Reminds Taxpayers to Pay Use Tax