Multi-State – Streamlined Sales and Use Tax Updates

SALT Report 1699 – Vermont, Kansas, and Wyoming recently made changes to their taxability matrix and certificates of compliance.

Vermont

The Vermont Department of Taxes updated its Streamlined Sales and Use Tax taxability matrix and certificate of compliance for 2012 and issued a recertification letter to the SST Governing Board.

The recertification letter states that Vermont is in compliance with all provisions of the SST Agreement, and notes the following 2012 legislative changes:

  • Digital products transferred electronically are taxable regardless of whether the products are for permanent use or less than permanent use and regardless of whether the transfer of products is conditioned upon continued payment from the purchaser; and
  • A temporary moratorium has been enacted on sales tax for prewritten software accessed remotely

Kansas

The Kansas Department of Revenue has revised their Streamlined Sales and Use Tax taxability matrix to reflect the following technical changes:

  • Citations have been added regarding clothing and other related products, food and food products, drugs for human use, drugs for animal use, durable medical equipment, mobility-enhancing equipment, prosthetic devices, and telecommunications products and taxability remain unchanged.

Wyoming 

The Wyoming Department of Revenue has updated their Streamlined Sales and Use Tax taxability matrix to reflect legislative amendments and definition changes. The matrix now includes a section on state, local, and tribal taxes and how to determine if they are included in the sales price.

For Further Information:

Vermont – Streamlined Sales and Use Tax

Kansas – Taxability Matrix

Wyoming – Taxability Matrix