Washington—Automobile Crushing Not a Manufacturing Activity

SALT Report 1802 – The Washington Tax Appeals Division upheld a use tax and deferred sales tax assessment imposed on a Taxpayer who operates a mobile automobile crushing business. The Taxpayer’s business consists of crushing automobile shells afte… Continue reading Washington—Automobile Crushing Not a Manufacturing Activity

New York – Sales of Drawings Delivered Electronically Not Taxable

SALT Report 1801 – The New York Commissioner of Taxation issued a technical advisory regarding the sales and use tax obligations of a Taxpayer who creates images for submission to the U.S. Patent Office as part of a patent application, for courtro… Continue reading New York – Sales of Drawings Delivered Electronically Not Taxable

California – Guide for Restaurant Owners

SALT Report 1800 – The California State Board of Equalization (BOE) has a new section on its website dedicated to the sales and use tax obligations of restaurant owners. Each section of this guide contains information specific to the restaurant in… Continue reading California – Guide for Restaurant Owners

California – Board Meets to Discuss Technology Transfer Agreements

SALT Report 1799 – On October 11, 2012 BOE board members held an interested parties meeting regarding possible changes to Regulation 1502 Computers, Programs, and Data Processing and Regulation 1507 Technology Transfer Agreements. Specifically, th… Continue reading California – Board Meets to Discuss Technology Transfer Agreements

California – 5-Day Notice to Re-Adopt Emergency Regulations

SALT Report 1798 – The State of California Office of Administrative Law recently approved emergency regulatory action that allows the California Alternative Energy and Advanced Transportation Financing Authority to implement a loan loss reserve pr… Continue reading California – 5-Day Notice to Re-Adopt Emergency Regulations