Missouri – Taxability of Purchases of Raw Materials for Resale

SALT Report 1585 – The Missouri Department of Revenue issued a Letter Ruling regarding the taxability of a distribution company’s purchases of raw materials from an out-of-state supplier that are shipped to, and stored in, a third-party warehouse … Continue reading Missouri – Taxability of Purchases of Raw Materials for Resale

Missouri – Distributor’s Purchase of Packaging Machinery Not Exempt

SALT Report 1584 – The Missouri Department of Revenue issued a Letter Ruling regarding the taxability of a Taxpayer’s purchase of packaging machinery and equipment. The Taxpayer is a distributor of metal bar, tubular, and plate products that he cu… Continue reading Missouri – Distributor’s Purchase of Packaging Machinery Not Exempt

Kansas – Exemption Certificate Publication Updated

SALT Report 1583 – The Kansas Department of Revenue recently updated their publication regarding exemption certificates. The publication includes the most recent version of all exemption certificates issued by the Department. In Kansas, retailers … Continue reading Kansas – Exemption Certificate Publication Updated

Virginia – Retail Sales Tax Electronic Filing and Payment Requirement

SALT Report 1582 – The Virginia Department of Taxation recently made changes to their sales and use tax filing and payment requirements. Beginning with the July 2012 return, any retailer who files a monthly Form ST-9 or ST-9CO must submit their re… Continue reading Virginia – Retail Sales Tax Electronic Filing and Payment Requirement