Maine – Updated Sales Tax Guidance for Motor Homes and Camper Trailers

SALT Report 1791 – Maine Revenue Services updated its sales and use tax bulletin regarding lease and rental transactions to include a section on the taxability of rentals or leases of motor homes and camper trailers. As of October 1, 2012 the rent… Continue reading Maine – Updated Sales Tax Guidance for Motor Homes and Camper Trailers

Illinois – Taxability of Conditional Sale Leases

SALT Report 1790 – The Illinois Department of Revenue issued a general information letter regarding the tax obligations of conditional sale leases. Conditional sale leases differ from traditional leases in that at the end of the contract, the less… Continue reading Illinois – Taxability of Conditional Sale Leases

District of Columbia – The Employer Use Tax Return Act

SALT Report 1789 – The District of Columbia reminds District employers that they are now required to comply with the Employer Use Tax Return Act of 2012. The Use Tax Return Act mandates that all employers who are required to file a withholding tax… Continue reading District of Columbia – The Employer Use Tax Return Act

Connecticut – U.S. Supreme Court Lets Requirement to Collect Sales Tax on Book Club’s Sales Stand

SALT Report 1788 – The U.S. Supreme Court denied a request to review a decision by the Connecticut Supreme Court that determined that the Missouri-based Scholastic Book Club, Inc. was liable for sales and use tax. By letting the decision stand, th… Continue reading Connecticut – U.S. Supreme Court Lets Requirement to Collect Sales Tax on Book Club’s Sales Stand

Washington – Independent Contractor Created Nexus for Out-of-State Business

SALT Report 1787 – The Washington Department of Revenue ruled that an out-of-state continuing education provider who used independent contractors to present information at live seminars had nexus with Washington and was subject to B&O tax. The Tax… Continue reading Washington – Independent Contractor Created Nexus for Out-of-State Business

Washington – Court Rules that the Department Cannot Assess Additional Tax on Tax-Included Sales

SALT Report 1786 – The Washington Court of Appeals ruled that the Department of Revenue cannot assess additional sales tax based on the gross amount paid by a Taxpayer’s customers. The Taxpayer operates a chain of retail stores in Washington and a… Continue reading Washington – Court Rules that the Department Cannot Assess Additional Tax on Tax-Included Sales