Missouri – Purchasers Can Submit Refund Claim Directly to Department

SALT Report 1624 – The Missouri State Legislature passed legislation that allows a purchaser who erroneously paid sales or use tax to a vendor to submit a refund claim directly to the Department of Revenue, if the taxes have been remitted to the D… Continue reading Missouri – Purchasers Can Submit Refund Claim Directly to Department

Utah – Purchases Made With Specie Legal Tender

SALT Report 1623 – The Utah State Tax Commission updated the regulation regarding the taxability of purchases made with specie legal tender. Effective July 26, 2012 all sellers must use the London fixing price to determine the amount of sales tax … Continue reading Utah – Purchases Made With Specie Legal Tender

Texas – Taxability of Aircraft Used for Aerial Wildlife Management

SALT Report 1622 – In the latest issue of Tax Policy News, the Texas Comptroller’s quarterly newsletter, the taxability of aircraft and accessories used for aerial wildlife management are discussed. Wildlife management is considered an amusement s… Continue reading Texas – Taxability of Aircraft Used for Aerial Wildlife Management

Texas – Exemptions for Multistate Services

SALT Report 1621 – The Texas Comptroller’s latest issue of Tax Policy News discusses the multistate benefit sales tax exemption. Generally, taxable services performed for use in Texas are subject to tax, however because some services are performed… Continue reading Texas – Exemptions for Multistate Services