Louisiana – Tax Equalization Program

SALT Report 1308 – The Louisiana Department of Economic Development has adopted rules regarding the tax equalization program for franchise tax, corporate income tax, and sales and use tax. The Tax Equalization Program is an incentive program desig… Continue reading Louisiana – Tax Equalization Program

Wyoming – Vendor Credit for Early Payment of Taxes

SALT Report 1307 – The current issue of the Wyoming Department of Revenue’s publication, Taxing Issues, discusses Vendor Compensation Credits. Pursuant to H.B. 147, vendors and direct payers will be allowed to take a credit on their Wyoming sales … Continue reading Wyoming – Vendor Credit for Early Payment of Taxes

Georgia – Guidance Issued for Boat and Trailer Dealers

SALT Report 1305 – The Georgia Department of Revenue has issued sales and use tax guidance for watercraft and trailer dealers. Georgia law provides an exemption for “sales of watercraft manufactured or assembled in Georgia and used exclusively out… Continue reading Georgia – Guidance Issued for Boat and Trailer Dealers

California – Notice to Pharmacists Regarding Medi-Cal Tax Rates

SALT Report 1304 – The California Board of Equalization issued a sales and use tax table in the Medi-Cal adjudication system to reflect the new statewide tax rate that decreased from 8.25% to 7.25% effective July 1, 2011. The tax rate is the state… Continue reading California – Notice to Pharmacists Regarding Medi-Cal Tax Rates

Washington – Respiratory Devices Not Exempt as Prosthetic or Orthotic Devices

SALT Report 1303 – The Washington Department of Revenue denied a taxpayer’s request for a sales tax refund for Continuous Positive Air Pressure (CPAP) and Bi-level Positive Air Pressure (BiPAP) devices used in the treatment of sleep apnea and othe… Continue reading Washington – Respiratory Devices Not Exempt as Prosthetic or Orthotic Devices

Washington – Evasion Penalty Upheld Due to Failure to Document Business Activities

SALT Report 1302 – The Washington Department of Revenue upheld a ruling against a taxpayer for evasion of unpaid sales tax and retail business and occupation tax (B&O) because the taxpayer had knowledge of his tax liabilities and intentionally avo… Continue reading Washington – Evasion Penalty Upheld Due to Failure to Document Business Activities

Texas – Taxability of Internet Orders

SALT Report 1300 – The Texas Comptroller’s monthly newsletter offers guidance regarding internet sales. The newsletter addresses the taxability of the following transactions: Delivery charges Fees for shipping and handling charged by the seller of… Continue reading Texas – Taxability of Internet Orders

Washington – Out of State Retailer with In-State Affiliate Had Nexus

SALT Report 1299 – The Washington Department of Revenue ruled that an out-of-state retailer had substantial nexus with Washington due to the activities of its in-state affiliate. The affiliate distributed the retailer’s catalogs free of charge; so… Continue reading Washington – Out of State Retailer with In-State Affiliate Had Nexus