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