West Virginia – Direct Pay Permits and Recordkeeping Rules

SALT Report 1403 – The West Virginia State Tax Department has updated their sales and use tax publication regarding direct pay permits and record-keeping requirements. The Publication provides general information for vendors that sell or lease tan… Continue reading West Virginia – Direct Pay Permits and Recordkeeping Rules

Utah – Taxability of Optional Fuel Charges on Car Rentals

SALT Report 1402 – The Utah rule that imposes sales or use tax on the lease or rental of a motor vehicle has been amended to exempt fuel charges if the fuel charges are optional and separately stated on the invoice. Pursuant to Utah Code Ann. Sect… Continue reading Utah – Taxability of Optional Fuel Charges on Car Rentals

Virginia – Tax Collection Requirements for In-State Warehouses

SALT Report 1401 – The Virginia Senate passed a bill that creates a presumption that a dealer has sufficient activity within the state to require them to register to collect retail sales and use taxes if any commonly controlled person maintains a … Continue reading Virginia – Tax Collection Requirements for In-State Warehouses

Kansas – Taxability of Cloud Computing Transactions

SALT Report 1400 – The Kansas Department of Revenue issued an opinion letter regarding the application of sales tax to charges imposed by an application service provider (ASP)on the price of their hosted software products. The software is located … Continue reading Kansas – Taxability of Cloud Computing Transactions