California – Bill to Amend Transaction and Use Tax Laws Enrolled

SALT Report 1718 – The California General Assembly enrolled a bill that is intended to streamline the Revenue and Taxation Code by making the transaction rate and the use tax rates consistent. Currently cities, counties and special districts are a… Continue reading California – Bill to Amend Transaction and Use Tax Laws Enrolled

Kansas – Use of the Multi-Jurisdiction Exemption Certificate

SALT Report 1717 – The Kansas Department of Revenue issued an Opinion Letter regarding a Taxpayer’s acceptance of a Multi-Jurisdiction Exemption Certificate. The Taxpayer was hired by an out-of-state company to install signs at different locations… Continue reading Kansas – Use of the Multi-Jurisdiction Exemption Certificate

Kansas – Taxability of Safety Equipment

SALT Report 1716 – The Kansas Department of Revenue issued a private letter ruling regarding the taxability of safety equipment that a Taxpayer provides to its employees who are involved in oil exploration and well drilling. The safety equipment t… Continue reading Kansas – Taxability of Safety Equipment

California – Consumers Owe Use Tax on Online Purchases

SALT Report 1715 – The California State Board of Equalization issued a use tax reminder for consumers and retailers. Effective September 15, 2012 out-of-state retailer’s with substantial nexus in California will be required to register with the St… Continue reading California – Consumers Owe Use Tax on Online Purchases