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