Indiana – Certain Purchases Qualify for the Transportation Exemption

SALT Report 1873 – The Indiana Tax Court ruled that certain purchases made by a Taxpayer qualified for the transportation sales tax exemption. The Taxpayer is a licensed common carrier who provides intrastate, interstate, and international relocat… Continue reading Indiana – Certain Purchases Qualify for the Transportation Exemption

Colorado – Court Determines that Use Tax Applies to Downloaded Software

SALT Report 1872 – The Colorado Court of Appeals reversed a lower court’s ruling and upheld a use tax assessment imposed on a Taxpayer. The Department conducted an audit of the Taxpayer’s company for the period of February 1, 2006 through January … Continue reading Colorado – Court Determines that Use Tax Applies to Downloaded Software

Connecticut – List of Authorized Private Delivery Services

SALT Report 1871 – The Connecticut Department of Revenue Services updated their policy statement regarding private delivery services (PDS). The services listed in the updated have been authorized by the Department to deliver returns, claims, state… Continue reading Connecticut – List of Authorized Private Delivery Services

New York – Restaurant Owner Pleads Guilty to Stealing Over $196,000 in Sales Tax

SALT Report 1869 – The New York State Department of Taxation and Finance announced that a restaurant owner has pled guilty to stealing more than $196,000 in sales taxes that he had collected from his customers over a three year period. The restaur… Continue reading New York – Restaurant Owner Pleads Guilty to Stealing Over $196,000 in Sales Tax