Missouri – Alcohol Sales Made by Political Subdivision Not Taxable

SALT Report 2305 – The Missouri Department of Revenue issued a letter ruling regarding sales of alcoholic beverages at a public golf club owned by a political subdivision. The Taxpayer requested guidance regarding its sales of golf alcoholic beverages and Continue reading Missouri – Alcohol Sales Made by Political Subdivision Not Taxable

Virginia – Taxes Imposed on Specific Localities Violates State Constitution

SALT Report 2304 – The Virginia Attorney General issued an advisory opinion regarding whether the state’s General Assembly may constitutionally impose an additional 0.7% sales tax and an additional recordation and transient occupancy tax for certain localities within the State. Continue reading Virginia – Taxes Imposed on Specific Localities Violates State Constitution

Mississippi – Look Back Period Limits

SALT Report 2303 – Mississippi Governor Phil Bryant has signed into law a Bill that, in certain circumstances, limits the examination period for sales tax audits to one year. Specifically, House Bill 892 provides that an “examination of a taxpayer’s income, Continue reading Mississippi – Look Back Period Limits

Utah – Collection Allowance for Those Who Voluntary Collect Tax

SALT Report 2301 – The Utah State Legislature recently enacted legislation that will allow remote sellers who voluntarily collect sales and use taxes to retain 18% of the taxes that they would otherwise be required to remit to the State Continue reading Utah – Collection Allowance for Those Who Voluntary Collect Tax

Multi-State – U.S. Senate Approves Remote Seller Collections

SALT Report 2299 – As part of its fiscal year 2014 Budget Resolution, the U.S. Senate approved, by a vote of 75 – 24, an amendment that would allow states to collect taxes on remote sales. If passed, the bipartisan Continue reading Multi-State – U.S. Senate Approves Remote Seller Collections

Virginia – Taxable Welding Services

SALT Report 2298 – The Virginia Tax Commissioner issued a ruling regarding a Taxpayer’s charges for welding services. During an audit it was determined that the Taxpayer was fabricating tangible personal property, and providing repair parts and repair services without Continue reading Virginia – Taxable Welding Services

New York – Court Rules that the State Can Collect Taxes from Amazon and Overstock

SALT Report 2297 – The New York Department of Taxation and Finance announced today that the state’s highest court has ruled that New York can collect sales tax from out-of-state retailers, thereby rejecting claims from Amazon.com and Overstock.com that the Continue reading New York – Court Rules that the State Can Collect Taxes from Amazon and Overstock

Pennsylvania – Click-Through and Affiliate Nexus Bill Introduced

SALT Report 2296 – The Pennsylvania House of Representatives introduced sales and use tax legislation that includes click-through and affiliate nexus provisions and notice requirements for remote sellers. Click-Through Nexus The definition of “maintaining a place of business in this Continue reading Pennsylvania – Click-Through and Affiliate Nexus Bill Introduced