New York – Paying Sales and Use Taxes Directly to the Department

1/21/2013 SALT Report 2063 – The New York Department of Taxation and Finance updated their publication regarding a purchaser’s obligation to pay sales and use taxes directly to the Department. The questions and answers in the publication apply to … Continue reading New York – Paying Sales and Use Taxes Directly to the Department

Illinois – Taxability of Excavated Carbon Used to Generate Electricity

1/21/2013 SALT Report 2062 – The Illinois Department of Revenue issued a private letter ruling regarding the taxability of Carbon that is excavated, dredged, extracted, and processed by a non-profit cooperative. The Co-op owns and operates a coal-… Continue reading Illinois – Taxability of Excavated Carbon Used to Generate Electricity

Virginia – Taxability of Rebates to High Volume Customers

1/21/2013 SALT Report 2061 – The Virginia Tax Commissioner issued a ruling regarding the application of sales and use tax on rebates issued to high volume purchasers. The Taxpayer in this case sells products to its customers throughout the month a… Continue reading Virginia – Taxability of Rebates to High Volume Customers

Virginia – Taxability of Purchasing Fees

1/21/2013 SALT Report 2060 – The Virginia Tax Commissioner issued a ruling regarding a Taxpayer’s assessment of use tax on certain purchasing fees, set up fees, and shipping and handling fees that were paid to a vendor. While in the process of… Continue reading Virginia – Taxability of Purchasing Fees

Florida – Click-Through and Affiliate Nexus Bill Introduced

1/21/2013 SALT Report 2059 – The Florida State Legislature introduced a Bill to amend certain statutes regarding the taxability of mail order sales to include click-through and affiliate nexus provisions. Specifically, the Bill revises the term “m… Continue reading Florida – Click-Through and Affiliate Nexus Bill Introduced

Louisiana – Department Will Phase-Out their Audit Protest Bureau

1/21/2013 SALT Report 2058 – The Louisiana Department of Revenue announced that, effective June 30, 2013, the Department will begin to phase-out the state’s Audit Protest Bureau. The phase-out will affect all taxes administered by the Department. … Continue reading Louisiana – Department Will Phase-Out their Audit Protest Bureau