Virginia – In-State Sales and Rentals Created Nexus

SALT Report 1844 – The Virginia Tax Commissioner issued a ruling in regards to a Taxpayer’s request for redetermination of a retail sales and use tax assessment. The Taxpayer sells and rents heavy equipment and provides repair services and rep… Continue reading Virginia – In-State Sales and Rentals Created Nexus

Texas – New and Amended Sales and Use Tax Rules

SALT Report 1843 – The Texas Comptroller’s office is in the process of updating several existing sales and use tax rules and drafting two new rules. As the drafts are completed they will be published in the state’s newsletter, Tax Policy News. Exi… Continue reading Texas – New and Amended Sales and Use Tax Rules

Texas – Sunscreen Publications Under Revision

SALT Report 1842 – The Texas Comptroller’s office is currently updating two sales and use tax publications due to the changes in the taxability of sunscreen and sunscreen products. Because sunscreen is now required by the FDA to be labeled with a … Continue reading Texas – Sunscreen Publications Under Revision

California – New Resale Certificate Requirement for Dismantlers and Auctioneers

SALT Report 1841 – The California State Board of Equalization issued guidance regarding the new resale certificate requirement for licensed dismantlers and auctioneers. As previously reported in SALT Report 1756, recently enacted legislation state… Continue reading California – New Resale Certificate Requirement for Dismantlers and Auctioneers

Georgia – Recently Enacted Affiliate and Click-Through Nexus Laws

SALT Report 1840 – The Georgia Department of Revenue issued a reminder for taxpayers regarding the recently enacted affiliate and click-through nexus provisions in the state’s tax reform bill, HB 386. Effective October 1, 2012, out-of-state seller… Continue reading Georgia – Recently Enacted Affiliate and Click-Through Nexus Laws