Iowa – Sales Tax Permit May Be Required for Schedule C Filers

SALT Report 1990 – The Iowa Department of Revenue reminds taxpayers who file a federal Schedule C with their income tax return that they should verify with the Department of Revenue whether they are required to hold an Iowa sales tax permit. Becau… Continue reading Iowa – Sales Tax Permit May Be Required for Schedule C Filers

Virginia – Taxability of Construction Materials for Overseas Use

SALT Report 1989 – The Virginia Tax Commissioner issued a ruling regarding the application of sales and use tax on construction materials for use overseas. The Taxpayer is a Virginia dealer that sells materials to a customer who constructs US emba… Continue reading Virginia – Taxability of Construction Materials for Overseas Use

Michigan – Use Tax Act Amended to Include Additional Taxes

SALT Report 1988 – The Michigan State Legislature recently approved a bill that would amend the Use Tax Act which requires that use tax be levied on the total price of the property or services purchased. If passed, HB 6026 would divide the existin… Continue reading Michigan – Use Tax Act Amended to Include Additional Taxes

New Jersey – Cable Converter Boxes are Exempt, Remotes are Taxable

SALT Report 1987 – A New Jersey tax court ruled that a cable television service provider was entitled to an exemption from sales and use tax for its purchases of converter boxes but not for its purchases of remote controls. The converter boxes are… Continue reading New Jersey – Cable Converter Boxes are Exempt, Remotes are Taxable