New York – Updated Highway Use Tax Publication

SALT Report 1704 – The New York Department of Taxation and Finance updated its Highway Use Tax (HUT) publication for motor carriers. New York imposes a tax on certain motor carriers that operate vehicles on New York State public highways. The tax … Continue reading New York – Updated Highway Use Tax Publication

California – Affiliate Nexus Information and Annual Certification Forms

SALT Report 1703 – With the new affiliate nexus laws approaching, the California Board of Equalization has issued guidance regarding the sales and use tax collection requirements and the annual certification process that will be imposed on out-of-… Continue reading California – Affiliate Nexus Information and Annual Certification Forms

California – Bill Expands Sales and Use Tax Exemptions to Advanced Manufacturers

SALT Report 1702 – On August 29, 2012 the California Senate approved a bill that would extend the sales and use tax exemptions offered by the California Alternative Energy and Advanced Transportation Financing Authority (CAEATFA) to advanced manuf… Continue reading California – Bill Expands Sales and Use Tax Exemptions to Advanced Manufacturers

Georgia—Sales Tax Holiday Rules Amended

SALT Report 1701 – The Georgia Department of Revenue amended their rules governing the sales tax holiday for energy-efficient and water-efficient products that takes place this year over October 5-7. The exemption applies to noncommercial sales of… Continue reading Georgia—Sales Tax Holiday Rules Amended

Wisconsin – Taxability of Frac Sand

SALT Report 1700 – The Wisconsin Department of Revenue issued guidance regarding the taxability of sand used to extract oil and gas through a process called “fracking.” Sand used for this purpose is referred to as frac sand and is taxable as follo… Continue reading Wisconsin – Taxability of Frac Sand