New Mexico – Property Acquired Outside New Mexico

SALT Report 1709 – The New Mexico Taxation and Revenue Department recently amended the gross receipts and compensating tax regulations regarding nexus and purchases of tangible personal property. Regulation 3.2.10.8 provides that property acquired… Continue reading New Mexico – Property Acquired Outside New Mexico

Minnesota – Taxability of Delivery Charges for Aggregate Materials

SALT Report 1708 – The Minnesota Department of Revenue updated its sales and use tax guidance regarding delivery charges for aggregate materials. The notice now reflects that the “delivery of aggregate used for road construction is not a taxable s… Continue reading Minnesota – Taxability of Delivery Charges for Aggregate Materials

Minnesota – Exemption for Water Used to Provide Fire Protection

SALT Report 1707 – The Minnesota Department of Revenue issued guidance regarding the newly enacted sales and use tax exemption for purchases of water used for fire protection services. To qualify for the exemption, the water must be “used directly… Continue reading Minnesota – Exemption for Water Used to Provide Fire Protection

California – Offer in Compromise Repeal Date Extended

SALT Report 1706 – The California State Legislature approved a bill that extends, from January 1, 2013 to January 1, 2018, the sunset date for the provisions that allow the State Board of Equalization to accept an offer in compromise from business… Continue reading California – Offer in Compromise Repeal Date Extended

Ohio – SST Updated Taxability Matrix and Certificate of Compliance

SALT Report 1705 – The Ohio Department of Taxation has updated their Taxability Matrix and Certificate of Compliance. The Taxability Matrix provides definitions of goods and services and shows how sales tax should be applied to each under Ohio law… Continue reading Ohio – SST Updated Taxability Matrix and Certificate of Compliance