Vermont – Coupon Books Distributed with Newspapers are Taxable

SALT Report 1896 – The Vermont Supreme Court ruled that coupon books that are distributed as inserts in free weekly newspapers and separately on news racks, are not exempt from Vermont sales and use tax as newspapers. Vermont provides an exemption… Continue reading Vermont – Coupon Books Distributed with Newspapers are Taxable

Illinois – Drop Shipments and Resale Certificates

SALT Report 1895 – The Illinois Department of Revenue issued a General Information Letter regarding drop-shipments and resale certificates. The Taxpayer who requested the GIL is a distributor of manufacturing equipment who purchases its equipment … Continue reading Illinois – Drop Shipments and Resale Certificates

Indiana – Exchange of Certain Vehicles Nontaxable

SALT Report 1894 – The Indiana Department of Revenue issued a letter of finding regarding an Indiana dealer whose customers traded in recreational vehicles for travel trailers. During an audit, the Department determined that the Taxpayer did not… Continue reading Indiana – Exchange of Certain Vehicles Nontaxable

New Mexico – Medical Alarm Service Provider Had Nexus

SALT Report 1893 – The New Mexico Taxation and Revenue Department ruled that an out-of-state alarm monitoring company had nexus with New Mexico and was liable for gross receipts tax on its sales of services in New Mexico. The Taxpayer sells alarm … Continue reading New Mexico – Medical Alarm Service Provider Had Nexus

New Mexico – Notices Regarding Tax Differences

SALT Report 1892 – The New Mexico Taxation and Revenue Department updated their FYI publication regarding what happens when a taxpayer reports or pays taxes in an amount that is different from the amount that the Department calculates as due. Ther… Continue reading New Mexico – Notices Regarding Tax Differences