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