New York—Taxability of Vehicle Maintenance Management Programs

SALT Report 1755 – The New York Commissioner of Taxation issued an advisory opinion regarding the taxability of a vehicle leasing company’s monthly fee for service savings, preventive maintenance, roadside assistance, and warranty recovery. The Ta… Continue reading New York—Taxability of Vehicle Maintenance Management Programs

California – Voter Approved Sales and Use Tax Increase

SALT Report 1754 – The California State Board of Equalization issued a reminder regarding a voter-approved sales and use tax increase that is effective October 1, 2012. The rate increase varies from 0.25% to 1.0% and will be imposed in the followi… Continue reading California – Voter Approved Sales and Use Tax Increase

California – Advanced Manufacturing Bill Signed by Governor

SALT Report 1753 – On September 6, 2012 Governor Brown signed SB 1128 a bill that extends a sales and use tax exemption offered by the California Alternative Energy and Advanced Transportation Financing Authority (CAETFA) to businesses in the adva… Continue reading California – Advanced Manufacturing Bill Signed by Governor

Michigan – Taxability of Janitorial Supplies Purchased for Resale

SALT Report 1752 -The Michigan Court of Appeals ruled that a Taxpayer who provides a major automotive manufacturer with janitorial supplies for use by the Manufacturer’s janitorial staff was not liable for Michigan use tax. According to court reco… Continue reading Michigan – Taxability of Janitorial Supplies Purchased for Resale

Utah – A Streamlined Sales Tax Full Member State

SALT Report 1751 – The Utah State Tax Commission and the Streamlined Sales and Use Tax Governing Board issued a reminder that effective October 1, 2012 Utah is a full SST member state. Anyone registered through the SST is now required to collect a… Continue reading Utah – A Streamlined Sales Tax Full Member State