Nebraska – Nebraska Advantage Act Requirements for 2012

SALT Report 1279 – The Nebraska Department of Revenue released guidance regarding the Nebraska Advantage Act and the new Super Advantage Tier 6. Beginning January 1, 2012 an applicant must meet the following average annual wage and investment re… Continue reading Nebraska – Nebraska Advantage Act Requirements for 2012

Wisconsin – Taxability of Buy One, Get One Free Promotions

SALT Report 1276 – The Wisconsin Department of Revenue has issued a tax release regarding “buy one get one free” promotions. Effective September 1, 2011, the sales and use tax laws changed with respect to a retailer’s purchase of products that it … Continue reading Wisconsin – Taxability of Buy One, Get One Free Promotions

Wisconsin – Sales and Use Tax Information for Colleges, Universities and Technical Colleges

SALT Report 1275 – The Wisconsin Department of Revenue has released information providing sales and use tax guidance for colleges, universities, and technical colleges. The publication has been updated to reflect the changes necessary to conform t… Continue reading Wisconsin – Sales and Use Tax Information for Colleges, Universities and Technical Colleges

Alabama – Valley Increases Local Sales and Use Tax Rates

SALT Report 1274 – The Alabama Department of Revenue has announced that the city of Valley will increase its local sales and use tax rates, effective January 1, 2012. The rate change affects the following: The rates for general items, admissions t… Continue reading Alabama – Valley Increases Local Sales and Use Tax Rates

South Carolina – 2011 Sales and Use Tax Manual

SALT Report 1273 – The South Carolina Department of Revenue has released the 2011 edition of its sales and use tax manual. The guide addresses a broad array of issues, including nexus, items subject to the maximum tax, administrative requirements,… Continue reading South Carolina – 2011 Sales and Use Tax Manual

Hawaii – Sales to the Federal Government

SALT Report 1272 – The Hawaii Department of Taxation issued guidance regarding the taxability of sales of furniture and related items to the federal government. A Hawaii taxpayer purchases computer furniture, workstations, filing and storage syste… Continue reading Hawaii – Sales to the Federal Government

Indiana – Taxability of Online Databases and Workflow Add-On’s

SALT Report 1271 – The Indiana Department of Revenue ruled that a taxpayer’s sale of access to online databases and data upgrades were not subject to Indiana sales and use tax because they are sales of services and not digital products. Indiana’s … Continue reading Indiana – Taxability of Online Databases and Workflow Add-On’s