Kansas – Guidance for Nursing Homes and Health Care Facilities

SALT Report 1435 – The Kansas Department of Revenue issued an Information Guide regarding nursing homes and health care facilities. The guide was recently updated and addresses the taxability of sales and purchases of tangible personal property an… Continue reading Kansas – Guidance for Nursing Homes and Health Care Facilities

Iowa – Click-Through and Affiliate Nexus Bill Introduced

SALT Report 1434 – A bill containing both affiliate and click-through nexus provisions for remote sellers has been introduced in the Iowa Senate. SSB 3178 provides that a retailer is presumed to be maintaining a place of business in Iowa if any pe… Continue reading Iowa – Click-Through and Affiliate Nexus Bill Introduced