Wyoming – Taxability of Voluntary and Mandatory Gratuities

SALT Report 1750 – The Wyoming Department of Revenue issued guidance regarding the taxability of voluntary and mandatory gratuities. Voluntary gratuities, or tips, are given by a customer for services rendered. Generally, the gratuity is not place… Continue reading Wyoming – Taxability of Voluntary and Mandatory Gratuities

Pennsylvania – Sales Tax Prepayment Options

SALT Report 1749 – The Pennsylvania Department of Revenue issued a reminder regarding the new prepayment option for businesses with sales and use tax liabilities. Due to recent legislative changes, companies with tax liabilities under $100,000 for… Continue reading Pennsylvania – Sales Tax Prepayment Options

North Carolina – Services that Charge a Fee to Apply for a Certificate of Registration

SALT Report 1748 – The North Carolina Department of Revenue issued a warning for taxpayers regarding third-party websites that offer certificates of registration and/or sales and use or resale numbers for a fee. The Department does not contract th… Continue reading North Carolina – Services that Charge a Fee to Apply for a Certificate of Registration

Multi-State – Taxability Matrix and Certificate of Compliance Updates

SALT Report 1747 – The following states have made changes to their Streamlined Sales and Use Tax taxability matrix and certificates of compliance. Arkansas The Arkansas Department of Finance and Administration has revised the state’s Streamlined S… Continue reading Multi-State – Taxability Matrix and Certificate of Compliance Updates

New Mexico – Compensating Tax Updates

SALT Report 1746 – The New Mexico Taxation and Revenue Department recently updated their compensating (use) tax guide. Compensating tax is imposed on anyone using tangible property or certain services in New Mexico and tax has not been paid to New… Continue reading New Mexico – Compensating Tax Updates

Illinois – Taxability of Custom-Printed Magnetic Cards

SALT Report 1745 – The Illinois Department of Revenue issued a general information letter regarding the taxability of custom-printed magnetic cards such as gift cards, hotel room keys, and customer loyalty cards. Generally, a manufacturer who manu… Continue reading Illinois – Taxability of Custom-Printed Magnetic Cards

Illinois – Taxability of Delivery Charges Contracted for Separately

SALT Report 1744 – The Illinois Department of Revenue has issued a general information letter regarding the taxability and documentation requirements for transportation or delivery charges. Generally, these charges are not taxable as provided in 8… Continue reading Illinois – Taxability of Delivery Charges Contracted for Separately

Multi-State – Washington and Indiana Update Their SST Taxability Matrix

SALT Report 1743 – The Washington Department of Revenue has revised their Streamlined Sales Tax Taxability Matrix to reflect that “grooming and hygiene products for human use” are taxable; however, if they meet the definition of “over-the-counter … Continue reading Multi-State – Washington and Indiana Update Their SST Taxability Matrix

Wyoming – Vendor Compensation Credit Calculation

SALT Report 1742 – The Wyoming Department of Revenue issued guidance regarding the vendor compensation credit as many vendors are calculating their credit amount incorrectly. When completing a monthly or quarterly sales and use tax return, vendors… Continue reading Wyoming – Vendor Compensation Credit Calculation