Indiana – RV and Airplane Purchased by LLC’s were Sham Transactions

3/6/2013 SALT Report 2224 – The Indiana Department of Revenue issued two separate rulings regarding “sham transactions” which are designed to help taxpayers avoid paying sales and use tax. The first ruling addresses an Indiana resident’s purchase … Continue reading Indiana – RV and Airplane Purchased by LLC’s were Sham Transactions

Indiana – Delivery of Automobiles Created Nexus

3/6/2013 SALT Report 2223 – The Indiana Department of Revenue issued a ruling regarding whether an out-of-state business who delivered automobiles to customers in Indiana had substantial nexus that would require it collect and remit sales tax. Pur… Continue reading Indiana – Delivery of Automobiles Created Nexus

Arkansas – Lawsuit Challenging Sales Tax on Copies of Medical Records Dismissed

3/6/2013 SALT Report 2222 – An appeal of an Arkansas Circuit Court’s summary judgment ruling against a Taxpayer who was protesting the imposition of sales tax on copies of medical records was dismissed by the Arkansas Supreme Court because the Cir… Continue reading Arkansas – Lawsuit Challenging Sales Tax on Copies of Medical Records Dismissed

Arkansas – Exemption for Pollution Control Equipment Expanded

3/6/2013 SALT Report 2221 – The Arkansas General Assembly recently amended Arkansas Code 26-52-402(a)(3) to expand the sales tax exemption for certain machinery and equipment. The regulation now states that the gross receipts for machinery and … Continue reading Arkansas – Exemption for Pollution Control Equipment Expanded

Arizona – Bill Addresses Sales and Use Tax Reporting Requirements

3/5/2013 SALT Report 2220 – The Arizona Senate introduced a bill that modifies the reporting requirements for transaction privilege tax payments. Current Arizona law states that TPT payments are due to the Department on a monthly basis by the 20… Continue reading Arizona – Bill Addresses Sales and Use Tax Reporting Requirements