Hawaii – Taxability of Third-Party Reimbursements for Electricity

SALT Report 1284 – The Hawaii Department of Taxation ruled that the gross receipts received by a condominium association from a developer in repayment for electricity used by the developer’s tenants were exempt from Hawaii general excise tax bec… Continue reading Hawaii – Taxability of Third-Party Reimbursements for Electricity

Washington- Business Owner Pleads Guilty to Sales Tax Theft

SALT Report 1283 – The owner of two businesses in Twisp, Washington pled guilty last week to felony theft of sales tax. Larry Dewayne Smith, 60, admitted in court that he failed to remit nearly $14,000 in sales tax that he collected from his custo… Continue reading Washington- Business Owner Pleads Guilty to Sales Tax Theft

Colorado – Enterprise Zone Tax Incentives

SALT Report 1282 – The Colorado Department of Revenue has updated its guidance regarding corporate income tax credits and sales and use tax incentives relating to enterprise zones. An enterprise zone is an economically distressed area of Colorado … Continue reading Colorado – Enterprise Zone Tax Incentives

Colorado – How to Document Sales to Retailers, Organizations, and Direct Pay Permit Holders

SALT Report 1281 – The Colorado Department of Revenue released an FYI for vendors to help them determine whether a customer is eligible to purchase taxable goods without paying sales tax. In general, the circumstances in which a customer is not re… Continue reading Colorado – How to Document Sales to Retailers, Organizations, and Direct Pay Permit Holders

Pennsylvania – Remote-Seller Activities Creating Nexus

SALT Report 1280 – The Pennsylvania Department of Revenue issued a bulletin addressing the sales tax collection responsibilities for retailers located outside Pennsylvania that have established nexus with the state. The department considers a remo… Continue reading Pennsylvania – Remote-Seller Activities Creating Nexus