Louisiana – Taxability of Online and Mail-Order Purchases

SALT Report 1258 – The Louisiana Department of Revenue issued a reminder that use tax applies to most online purchases made during the holiday season or any other time of year. If you purchased goods from an out-of-state company for use in Louisia… Continue reading Louisiana – Taxability of Online and Mail-Order Purchases

Arizona – Local Transaction Privilege Tax Changes

SALT Report 1258 – The local transaction privilege tax rate has changed in certain areas of Arizona. The Arizona transaction privilege tax is commonly referred to as a sales tax; however, the tax is on the privilege of doing business in Arizona an… Continue reading Arizona – Local Transaction Privilege Tax Changes

Texas – Electricity Users Must Have a Registration Number to Claim Agricultural and Timber Exemptions

SALT Report 1257 – Beginning January 1, 2012, a person claiming a Texas sales tax exemption on the purchase of items used in the production of agricultural and timber products, including electricity, must provide a registration number issued by th… Continue reading Texas – Electricity Users Must Have a Registration Number to Claim Agricultural and Timber Exemptions

New Mexico – Existing Nexus Does Not Make Out-of-State Activities Taxable

SALT Report 1256 – The New Mexico Taxation and Revenue Department ruled that a contractor’s gross receipts from a 3 Phase project that involved researching, developing, building and testing lasers are not taxable. The Contractor is incorporated an… Continue reading New Mexico – Existing Nexus Does Not Make Out-of-State Activities Taxable