Wisconsin – Internet Access Services are Taxable

SALT Report 1911 – The Wisconsin Department of Revenue issued guidance regarding the taxability of sales of Internet access services to customers whose place of primary use is in Wisconsin. Place of primary use means the street address where the c… Continue reading Wisconsin – Internet Access Services are Taxable

California – Sales Tax Rate Increase Takes Effect January 2013

SALT Report 1910 – Due to the passage of Proposition 30, the base sales and use tax rate in California has been increased by 0.25%. The higher tax rate will take effect on January 1, 2013, and runs through December 31, 2016. The increased base sal… Continue reading California – Sales Tax Rate Increase Takes Effect January 2013

Indiana – Use Tax Obligations During the Holiday Season

SALT Report 1909 – The Indiana Department of Revenue issued a use tax reminder for shoppers who will be taking advantage of online and catalog sales this holiday season. If you make a purchase and the online or catalog retailer does not collect In… Continue reading Indiana – Use Tax Obligations During the Holiday Season

Indiana – Conveyor Used to Minimize Fire Hazard Was Taxable

SALT Report 1908 – The Indiana Department of Revenue issued a ruling regarding a landscaper’s sales of various landscaping materials. The Taxpayer in question manufactures and sells various types of landscaping products, including mulch. In 2011, … Continue reading Indiana – Conveyor Used to Minimize Fire Hazard Was Taxable

Texas – Proposed Bill to Prohibit the Taxation of Certain Foods and Medicines

SALT Report 1907 – The Texas State Legislature proposed a constitutional amendment that would prohibit the imposition of sale or use tax on certain foods, drinks, medicines, and child-care services. The text of the Joint Resolution reads as follow… Continue reading Texas – Proposed Bill to Prohibit the Taxation of Certain Foods and Medicines

California – SCOP Teams to Visit More California Retailers

SALT Report 1906 – On November 13, 2012 the California State Board of Equalization sent out nearly 6,000 letters to local retailers. The letters advise business owners about upcoming visits from Statewide Compliance and Outreach Program teams. The… Continue reading California – SCOP Teams to Visit More California Retailers