State and local tax news brought to you by Zaldivar and Associates
2/21/2013 SALT Report 2176 – The Massachusetts Department of Revenue issued a draft Directive that addresses the application of sales and use tax to sales of software and computer services. The Directive was created to respond to the large number … Continue reading Massachusetts – Determining Whether a Transaction is a Taxable Sale of Pre-written Software or a Non-taxable Service
2/21/2013 SALT Report 2175 – In the latest edition of Nevada Tax Notes, the Department of Taxation addressed the sales tax implications of cash and accrual accounting methods. Pursuant to NAC 372.040, retailers who accept terms other than “cash on… Continue reading Nevada – Cash vs. Accrual
2/21/2013 SALT Report 2174 – The Colorado Department of Revenue updated a sales and use tax publication regarding home and vacation rentals such as hotels, motels, bed-and-breakfast inns, condominiums, campsites, and time shares. The publication s… Continue reading Colorado – Sales Tax Due for Home or Vacation Rentals
2/21/2013 SALT Report 2173 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of safe deliveries and currency transportation services. The Taxpayer is an out-of -state business that offers a variety of security se… Continue reading Missouri – Taxability of Safes and Currency Delivery Services
2/21/2013 SALT Report 2172 – The Utah State Tax Commission updated their sales tax publication for vehicle and watercraft dealers and body or repair shops. The publication discusses the requirements for collecting and remitting sales tax that are … Continue reading Utah – Sales Tax Publication for Vehicle Dealers and Repair Shops