Multi-State – Oklahoma and West Virginia Changes to SST Agreement

SALT Report 1643 – Both West Virginia and Oklahoma have recently updated their states’ Streamlined Sales and Use Tax Certificate of Compliance. The Oklahoma Tax Commission’s Certificate of Compliance to reflects the following changes: The state do… Continue reading Multi-State – Oklahoma and West Virginia Changes to SST Agreement

Virginia – Taxpayer Entitled to Use Tax Refund

SALT Report 1642 – The Virginia Department of Taxation issued a ruling regarding a Taxpayer’s request for a use tax refund. During an audit, the Taxpayer was assessed use tax for floor repairs that were done in his restaurant. Under Virginia Cod… Continue reading Virginia – Taxpayer Entitled to Use Tax Refund

Nebraska – Taxpayer Not Entitled to Manufacturing Exemption

SALT Report 1641 – The Nebraska Supreme Court upheld a decision by the Nebraska Department of Revenue that denied a Taxpayer’s claim for a refund of sales tax paid on machinery and equipment used in the construction of an ethanol production plant…. Continue reading Nebraska – Taxpayer Not Entitled to Manufacturing Exemption

Virginia – Incomplete Exemption Certificates

SALT Report 1639 – The Virginia Tax Commissioner ruled that a Taxpayer’s sales of tires and automotive repair services to Virginia customers was properly assessed sales tax on certain protested sales because the Taxpayer failed to obtain valid e… Continue reading Virginia – Incomplete Exemption Certificates