Multi-State – Remote Seller and Nexus Bills Introduced

3/1/2013 SALT Report 2208 – The following states have recently introduced remote seller, affiliated seller, and click-through nexus bills. Kansas The Kansas Senate passed a bill that contains affiliate and click-through nexus provisions. The affil… Continue reading Multi-State – Remote Seller and Nexus Bills Introduced

New York – Taxability of Wellness Programs

3/1/2013 SALT Report 2207 – The New York Department of Taxation and Finance issued an advisory opinion regarding whether wellness related services sold to companies, who in turn provide the services to their employees, are subject to sales and use… Continue reading New York – Taxability of Wellness Programs

Louisiana – Taxability of Repair Parts for Lease or Rental Equipment

3/1/2013 SALT Report 2206 – The Louisiana Department of Revenue issued a ruling regarding whether parts and materials purchased by equipment lease or rental dealers to repair and maintain their equipment are excluded from sales tax as provided in … Continue reading Louisiana – Taxability of Repair Parts for Lease or Rental Equipment

Georgia – Tax Tribunal Available to Hear Cases

3/1/2013 SALT Report 2205 – The Department of Revenue issued a reminder that the Georgia Tax Tribunal (GTT) began operations on January 1, 2013. The GTT was created to handle tax disputes that cannot be easily resolved by the Department of Revenue… Continue reading Georgia – Tax Tribunal Available to Hear Cases

Washington – Digital Products Rules Adopted

3/1/2013 SALT Report 2204 – The Washington Department of Revenue amended, adopted and repealed the following rules regarding digital products, computer software, and computer hardware which will go into effect on March 28, 2013. WAC 458-20-15501 -… Continue reading Washington – Digital Products Rules Adopted

Washington – Taxability of Domain Name Registration Services

3/1/2013 SALT Report 2203 – The Appeals Division of the Washington Department of Revenue issued a ruling regarding a Taxpayer’s sales of digital services. The Taxpayer operates a data center in Washington State and provides the following services … Continue reading Washington – Taxability of Domain Name Registration Services