New York – Gratuities and Service Charges

SALT Report 1433 – The New York Department of Taxation and Finance issued a bulletin that explains how state and local sales tax applies to gratuities and service charges. The term gratuity is defined as money a customer gives a wait person, serve… Continue reading New York – Gratuities and Service Charges

South Dakota –Top Delinquent Taxpayers

SALT Report 1431 – Legislation was recently enacted in South Dakota that authorizes the Department of Revenue to publish the names of the top 100 delinquent taxpayers. The list will include the names of the taxpayer’s who owe the largest amount of… Continue reading South Dakota –Top Delinquent Taxpayers

South Dakota – Exemptions for Relief Agencies

SALT Report 1430 – The South Dakota Department of Revenue’s latest Tax Facts bulletin is designed to explain how sales and use tax applies to relief agencies. A relief agency is any nonprofit charitable organization which devotes its resources exc… Continue reading South Dakota – Exemptions for Relief Agencies

Washington – Spirits Sales by Distributors

SALT Report 1429 – The Washington Department of Revenue issued a notice regarding the taxation of spirits sales by distributors. Effective March 1, 2012, spirits distributors may begin selling spirits in Washington to on-premises licensees, off-pr… Continue reading Washington – Spirits Sales by Distributors

Kansas – State Closes Business for Failure to Pay Sales Tax

SALT Report 1428 – Agents from the Kansas Department of Revenue and the local Sheriff’s Department seized the assets of a business for failure to pay $63,037 in sales tax to the state. The officers also seized all known bank accounts, on-site cash… Continue reading Kansas – State Closes Business for Failure to Pay Sales Tax