Arizona – Updated Use Tax Reporting Requirements for Individuals

SALT Report 1880 – The Arizona Department of Revenue revised its publication regarding the individual’s responsibility to report and pay use tax. Individual taxpayers are required by law to report and pay to the Department of Revenue any use tax d… Continue reading Arizona – Updated Use Tax Reporting Requirements for Individuals

Connecticut – Request for Relief Form Available

SALT Report 1878 – The Connecticut Department of Revenue Services has created a Request for Relief form that is available to all storm affected taxpayers. The Department notes that there many Connecticut taxpayers and tax preparers, as well as out… Continue reading Connecticut – Request for Relief Form Available

Massachusetts – Taxability of Virtual Computing Offerings

SALT Report 1877 – The Massachusetts Department of Revenue issued a letter ruling regarding a Taxpayer’s sales of virtual computing offerings. The Taxpayer’s company designs, develops and markets technologies that enable people to securely access … Continue reading Massachusetts – Taxability of Virtual Computing Offerings

New York – Sales Tax Deferment for Building Materials

SALT Report 1876 – New York City Mayor Michael Bloomberg announced that there will be a temporary New York state and New York City sales tax deferment for purchases of building materials that will be used to rebuild certain businesses that were da… Continue reading New York – Sales Tax Deferment for Building Materials

Washington – Guide for Out-of-State Businesses

SALT Report 1875 – The Washington Department of Revenue updated their business guide for out-of-state businesses. The guide provides an overview of nexus creating activities, sales and use taxes, business and occupation (B&O) taxes, and licensing … Continue reading Washington – Guide for Out-of-State Businesses

Washington – Taxability of Soft Drinks

SALT Report 1874 – The Washington Department of Revenue updated their sales and use tax notice for soft drinks. The notice states that Washington’s food definitions conform to the Streamlined Sales and Use Tax Agreement which provides that food an… Continue reading Washington – Taxability of Soft Drinks