North Carolina – Manager of LLC was Individually Liable Responsible Person

SALT Report 1821 – The North Carolina Department of Revenue determined that the manager of a limited liability company was the “responsible person” and liable for the LLC’s delinquent sales tax, as well as penalties and interest. The Taxpaye… Continue reading North Carolina – Manager of LLC was Individually Liable Responsible Person

Michigan – Additional Assessment Upheld Due to Inadequate Records

SALT Report 1820 – The Michigan Court of Appeals upheld an assessment for additional sales tax against a Taxpayer who failed to maintain adequate records. The Taxpayer sells groceries, liquor, beer, wine, and other taxable merchandise in its retai… Continue reading Michigan – Additional Assessment Upheld Due to Inadequate Records

Texas – Wireless 911 Emergency Services are Taxable

SALT Report 1819 – The Texas Comptroller ruled that a company’s 911 emergency system services were subject to Texas sales tax. The service is called “iBase” and is used by telecommunications companies to ensure the accuracy of their 911 database. … Continue reading Texas – Wireless 911 Emergency Services are Taxable

Nebraska – Taxability of Purchases Made with a Government Charge Card

SALT Report 1818 – The Nebraska Department of Revenue updated its sales tax guide regarding the taxability of charge card purchases made by federal government employees. Generally, when the federal government is the direct purchaser of taxable pro… Continue reading Nebraska – Taxability of Purchases Made with a Government Charge Card