Missouri – Tax Rate at Retailer’s Location Applies to Purchases

2/26/2013 SALT Report 2192 – The Missouri Department of Revenue issued a letter ruling regarding the application of sales tax to items that are purchased in a City that is different from the County in which the item will be used. The Taxpayer is b… Continue reading Missouri – Tax Rate at Retailer’s Location Applies to Purchases

Louisiana – Sales Tax Assessment Affirmed for Failing to Respond

2/26/2013 SALT Report 2191 – The Louisiana Court of Appeals affirmed a sales tax assessment against two Taxpayers who sold, leased, and repaired equipment. In this case, the Washington Parish Sherriff’s Office (WPSO) conducted an audit of the Taxp… Continue reading Louisiana – Sales Tax Assessment Affirmed for Failing to Respond

Virginia – Exemption for Pollution Control Equipment and Facilities Did Not Expire

2/26/2013 SALT Report 2190 – The Virginia State Legislature passed a bill that clarifies that purchases of pollution control equipment certified by the Department of Mines, Minerals, and Energy for coal, oil, and gas production continues to be exe… Continue reading Virginia – Exemption for Pollution Control Equipment and Facilities Did Not Expire

California – Charge for Paper Carryout Bags is Not a Tax

2/26/2013 SALT Report 2188 – A California Appeals Court ruled that a county ordinance that bans stores from providing plastic bags to its customers and requires stores to charge $0.10 for each paper bag it provides to its customers is not a tax, i… Continue reading California – Charge for Paper Carryout Bags is Not a Tax