South Carolina – Software Delivered Electronically Not Taxable

SALT Report 1462 – The South Carolina Department of Revenue issued a revenue ruling regarding the taxability of software delivered electronically. The Department determined that software delivered through the Internet or a wireless network is not … Continue reading South Carolina – Software Delivered Electronically Not Taxable

New York – Reporting Changes for Certain Services

SALT Report 1461 – The New York Department of Taxation and Finance has issued a sales tax notice regarding changes in sales tax reporting for certain services in New York City. Beginning with the March–May 2012 quarterly sales tax returns and the … Continue reading New York – Reporting Changes for Certain Services

New York – State Sales Tax Exemption for Clothing and Footwear

SALT Report 1460 – The New York State Department of Taxation and Finance issued a reminder for businesses and residents regarding the new clothing and footwear exemption. Beginning April 1, 2012, any clothing or footwear that is sold for less than… Continue reading New York – State Sales Tax Exemption for Clothing and Footwear

Wisconsin – Exemptions for Converting Vegetable Oils and Animal Fats into Fuel

SALT Report 1459 – The Wisconsin Department of Revenue issued a news release that addresses the sales and use tax exemption available for sales of vegetable oil or animal fat that is to be converted into motor vehicle fuel. An exemption from Wisco… Continue reading Wisconsin – Exemptions for Converting Vegetable Oils and Animal Fats into Fuel

South Carolina – Restaurant and Bar Industry Seminars

SALT Report 1458 – The South Carolina Department of Revenue released their sales & use tax seminar schedule for 2012. These seminars are designed to provide the latest tax information based on legislative trends and taxpayer requests. Each seminar… Continue reading South Carolina – Restaurant and Bar Industry Seminars

North Carolina – Selected Taxpayers to Receive New Taxpayer ID Numbers

SALT Report 1457 – The North Carolina Department of Revenue announced that due to recent upgrades in their tax processing system certain taxpayers will receive new ID numbers to be used when filing and paying state taxes. Approximately 5,000 taxpa… Continue reading North Carolina – Selected Taxpayers to Receive New Taxpayer ID Numbers

Utah – Exemptions for Life and Science Research and Development Facilities

SALT Report 1456 – Utah Governor Gary Herbert recently signed a bill that provides a sales and use tax exemption for new or expanding life and science research and development facilities. Effective July 1, 2012, HB 365 will provide an exemption fo… Continue reading Utah – Exemptions for Life and Science Research and Development Facilities

Kentucky – Taxpayer Not Entitled to Use Tax Credit

SALT Report 1455 – The Kentucky Board of Tax Appeals upheld a lower court’s denial of a use tax refund for a taxpayer who purchased construction equipment outside Kentucky and brought into Kentucky for use. The taxpayer purchased the equipment i… Continue reading Kentucky – Taxpayer Not Entitled to Use Tax Credit

Missouri – Taxability of Items Sold to Common Carriers

SALT Report 1454 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of items sold to common carriers that provide exemption certificates to retailers. The Department ruled that placards, decals, trailer seals, and… Continue reading Missouri – Taxability of Items Sold to Common Carriers

Utah – Taxability of Computer Software Maintenance Contracts, Repairs, and Renovations

SALT Report 1453 – Recently enacted legislation in Utah amends previous sales and use tax provisions regarding computer software maintenance contracts, repairs, renovations and products transferred electronically. The also bill updates prior defin… Continue reading Utah – Taxability of Computer Software Maintenance Contracts, Repairs, and Renovations