New Mexico – Remote Seller Tax Bill Introduced

2/25/2013 SALT Report 2187 – The New Mexico Senate introduced legislation that, if passed, will require remote sellers to pay gross receipts tax. The legislation also amends the definition of “engaged in business” in New Mexico to include those se… Continue reading New Mexico – Remote Seller Tax Bill Introduced

Virginia – Sales of Television and Movie Content Not Taxable

2/25/2013 SALT Report 2186 – The Virginia Tax Commissioner issued a ruling regarding the application of sales tax to television and movie content sold online. In this case, the Taxpayer provides a service that allows its customers to search for,… Continue reading Virginia – Sales of Television and Movie Content Not Taxable

North Dakota – Guide for Grocery Stores, Convenience Stores, and Delicatessens Updated

2/25/2013 SALT Report 2185 – A North Dakota sales tax guide for grocery stores, convenience stores, and delicatessens has been updated to include information regarding vending machines. The guide states that the gross receipts from vending machine… Continue reading North Dakota – Guide for Grocery Stores, Convenience Stores, and Delicatessens Updated

Louisiana – Denial of Exemption for Repairs to an Oil and Gas Rig Vacated

2/25/2013 SALT Report 2184 – The Louisiana Court of Appeals vacated a decision by a Louisiana District Court who had previously rejected a Taxpayer’s sales tax exemption for oil and gas rig materials. The Taxpayer in this case drills oil and gas w… Continue reading Louisiana – Denial of Exemption for Repairs to an Oil and Gas Rig Vacated

Oregon – Streamlined Sales and Use Tax Agreement Bill Introduced

2/25/2013 SALT Report 2183 – The Oregon State Legislature introduced a bill that would, if passed, enact sales and use tax provisions in the state by authorizing the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement. … Continue reading Oregon – Streamlined Sales and Use Tax Agreement Bill Introduced

Missouri – House Approves Tax Amnesty Bill

2/25/2013 SALT Report 2182 – On February 20, 2013 the Missouri House of Representatives approved a Bill that will offer amnesty to delinquent taxpayers. Once accepted into the amnesty program, taxpayers will be relieved of the imposition of penalt… Continue reading Missouri – House Approves Tax Amnesty Bill