Ohio – Refund of Penalties and Interest Granted Due to Employee Fraud

SALT Report 1831 – The Ohio Board of Tax Appeals reversed the Ohio Tax Commissioner’s assessment of penalties and interest imposed on a Taxpayer because the Taxpayer was the victim of employee fraud. In 2006, the Taxpayer hired a business manager … Continue reading Ohio – Refund of Penalties and Interest Granted Due to Employee Fraud

New Mexico – License to Use Web-Based Services is Taxable

SALT Report 1830 – The New Mexico Taxation and Revenue Department issued a revenue ruling regarding the gross receipts received by a Taxpayer who sells various web-based services in New Mexico. For a monthly fee, these services allow subscribers t… Continue reading New Mexico – License to Use Web-Based Services is Taxable

Pennsylvania – Supreme Court Rules that Pallets are Exempt Wrapping Supplies

SALT Report 1829 – The Pennsylvania Supreme Court affirmed a lower court’s decision that wood pallets are not returnable containers and as a result, qualify for an exemption from sales and use tax as wrapping supplies. The Department of Revenue … Continue reading Pennsylvania – Supreme Court Rules that Pallets are Exempt Wrapping Supplies

Texas – Packaging Supplies for Jewelry Products Not Exempt

SALT Report 1828 – The Texas Comptroller issued a letter ruling regarding a Taxpayer’s purchases of packaging supplies that included hang tags, cards, in-counter displays, pouches, foam, pendant and ring boxes, labels, and cases. The Taxpayer purc… Continue reading Texas – Packaging Supplies for Jewelry Products Not Exempt