Wisconsin – Exemption for Sales to Native American Tribal Members

SALT Report 1813 – The Wisconsin Department of Revenue updated their guidance regarding sales to Native American tribal members. Wisconsin law provides that the following taxable items, when sold to a Native American on reservation land are not su… Continue reading Wisconsin – Exemption for Sales to Native American Tribal Members

Nevada – Taxability of Manufacturer Warranties and Goodwill Repairs

SALT Report 1812 – In the latest issue of Nevada Tax Notes, the Nevada Department of Taxation discusses the taxability of manufacturer’s extended warranties and goodwill repairs. Nevada Law NAC 372.460 states that “the sale of tangible personal pr… Continue reading Nevada – Taxability of Manufacturer Warranties and Goodwill Repairs

Virginia – Missing or Invalid Exemption Certificates

SALT Report 1810 – The Virginia Tax Commissioner partially reversed a Taxpayer’s assessment of sales and use tax that resulted from an audit. The Taxpayer is a manufacturer and wholesale distributor of drive train components. During an audit, th… Continue reading Virginia – Missing or Invalid Exemption Certificates

Washington – Managed Audit Program

SALT Report 1809 – The Washington Department of Revenue released information regarding their managed audit program. A managed audit is a contract between a taxpayer and the Department in which the taxpayer may actively participate in the audit pro… Continue reading Washington – Managed Audit Program