Hawaii – Online Travel Companies Subject to General Excise Tax

1/18/2013 SALT Report 2057 – A Hawaii Tax Appeal’s Court issued a ruling that requires online travel companies to pay the state $150 million in overdue general excise taxes. The Judge stated that, since 2000, the OTC’s have made more than $2.7 bil… Continue reading Hawaii – Online Travel Companies Subject to General Excise Tax

Virginia – Exemption for Pollution Control Equipment

1/18/2013 SALT Report 2056 – The Virginia Department of Taxation revised a use tax assessment imposed on purchases of various items for use in an oil and natural gas well operation. The original assessment is the result of an audit in which the … Continue reading Virginia – Exemption for Pollution Control Equipment

Virginia – Anti-Bacterial Products Do Not Qualify for Non-Prescription Drug Exemption

11/18/2013 SALT Report 2055 – The Virginia Tax Commissioner issued a ruling regarding the sales and use tax exemption for nonprescription drugs as it applies to various anti-bacterial products. In a previous ruling, the Commissioner denied the Tax… Continue reading Virginia – Anti-Bacterial Products Do Not Qualify for Non-Prescription Drug Exemption

Wisconsin – Non-Statistical Sampling Publication Revised

1/18/2013 SALT Report 2054 – The Wisconsin Department of Revenue updated their publication regarding the use of non-statistical sampling in sales and use tax field audits. Non-statistical sampling is commonly used if the taxpayer’s records are mis… Continue reading Wisconsin – Non-Statistical Sampling Publication Revised

New Jersey – Taxability of Purchases Made by Lawyers and Law Firms

1/18/2103 SALT Report 2053 – The New Jersey Division of Taxation issued a technical bulletin regarding the taxability of purchases made by lawyers and law firms. New Jersey lawyers are not required to collect sales tax on charges for professional … Continue reading New Jersey – Taxability of Purchases Made by Lawyers and Law Firms