Texas – Limited Partner Not Liable for Partnership’s Taxes

2/04/2013 SALT Report 2111 – The Texas Comptroller ruled that an individual limited partner in an auto dealership could not be held liable for the partnership’s sales tax liabilities because the Taxpayer did not maintain control of the business. I… Continue reading Texas – Limited Partner Not Liable for Partnership’s Taxes

Multi-State – Bill to Permanently Ban Taxes on Internet Access

2/04/2013 SALT Report 2110 – On January 30, 2013, legislation was reintroduced in the U.S. Senate that would make the moratorium on Internet access taxes permanent. S 31, the Permanent Internet Tax Freedom Act, would prevent state and local govern… Continue reading Multi-State – Bill to Permanently Ban Taxes on Internet Access

Hawaii – Click-Through and Affiliate Nexus Bill

2/04/2013 SALT Report 2109 – The Hawaii House of Representatives introduced legislation that adds click-through nexus and affiliate nexus provisions to the general excise and use tax laws. Additionally, the bill requires that any person who sells … Continue reading Hawaii – Click-Through and Affiliate Nexus Bill

New York – Taxability of Kitchen Installation Services

2/04/2013 SALT Report 2108 – The New York Department of Taxation and Finance issued an advisory opinion regarding the taxability of kitchen remodeling services. For a set fee, the Taxpayer will provide a certain number of cabinet doors, drawer f… Continue reading New York – Taxability of Kitchen Installation Services