Multi-State – States in Compliance With SST Agreement

SALT Report 1817 – The Streamlined Sales Tax Compliance Review and Interpretations Committee (CRIC) recently voted and unanimously found that Arkansas, Iowa, Kansas, and North Dakota are “not out of compliance” with the SST Agreement. Before the v… Continue reading Multi-State – States in Compliance With SST Agreement

Missouri – Supplies Purchased from an Out-of-State Vendor

SALT Report 1816 – The Missouri Department of Revenue issued a letter ruling regarding a Taxpayer’s purchases of supplies from an out-of-state vendor for which he does not pay sales or use tax. The Taxpayer provides sealing and coating services fo… Continue reading Missouri – Supplies Purchased from an Out-of-State Vendor

Arizona – Bad Debt Deductions on Transaction Privilege Tax Returns

SALT Report 1815 – An Arizona Court of Appeals denied a Taxpayer’s claim for a transaction privilege tax refund. The Taxpayer operates a chain of home-improvement stores throughout the United States and offers private label credit cards (PLCC) to … Continue reading Arizona – Bad Debt Deductions on Transaction Privilege Tax Returns

Massachusetts – Data Backup and Restoration Not Taxable

SALT Report 1814 – The Massachusetts Commissioner of Revenue issued a letter ruling regarding the taxability of remote data backup and restoration services and software transfers. The Taxpayer who requested the ruling is an out-of-state corporatio… Continue reading Massachusetts – Data Backup and Restoration Not Taxable