New York – Taxability of eProjects or Project Downloads

SALT Report 1849 – The New York Department of Taxation and Finance issued an advisory opinion regarding the taxability of pattern or project downloads, sometimes called eProjects. The Taxpayer is an out-of-state publisher who sells arts and craf… Continue reading New York – Taxability of eProjects or Project Downloads

New York – Taxability of Advertising Services

SALT Report 1848 – The New York Department of Taxation and Finance released an advisory opinion regarding a Taxpayer’s sales of advertising services. The Taxpayer contracts with New York hospitals to install advertising fixtures throughout the hos… Continue reading New York – Taxability of Advertising Services

Texas – Cable TV and Telecommunications Equipment Not Exempt

SALT Report 1847 – A Texas Administrative Law Judge ruled that a cable television and telecommunications provider was liable for sales tax on its purchases of commercial equipment and video servers that were used to provide video content to its cu… Continue reading Texas – Cable TV and Telecommunications Equipment Not Exempt

Tennessee – Taxability of Software Maintenance Contracts

SALT Report 1846 – The Tennessee Department of Revenue issued a ruling regarding the taxability of computer software maintenance contracts, as well as the repair services, replacement parts, and labor charges provided in the maintenance contract… Continue reading Tennessee – Taxability of Software Maintenance Contracts

Virginia – Payments to an Affiliate Company Were Taxable Lease Payments

SALT Report 1845 – The Virginia Tax Commissioner upheld a use tax assessment imposed on the owner of a Virginia bowling alley. The use tax was assessed on payments made to an affiliate of the Taxpayer. In the course of business, the affiliate wo… Continue reading Virginia – Payments to an Affiliate Company Were Taxable Lease Payments