Virginia – Purchase of Customized Marketing Consulting Package Not Taxable

SALT Report 2292 – The Virginia Tax Commissioner issued a ruling regarding a use tax assessment for a Taxpayer’s purchase of a marketing consulting package. The package included a membership survey, external and internal marketing campaigns, website development and hosting, Continue reading Virginia – Purchase of Customized Marketing Consulting Package Not Taxable

Virginia – Exemption for Harvesting Forest Products Amended

SALT Report 2291 – The Virginia sales and use tax exemption for harvesting forest products has been amended and expanded. Formerly, the exemption only applied to property “necessary” for harvesting. However, this has been changed to property “used” for removing Continue reading Virginia – Exemption for Harvesting Forest Products Amended

Michigan – Commercial Printing Was Sale of Property, Not Services

SALT Report 2290 – The Michigan Court of Appeals ruled that a Taxpayer who provides mass printing services for its clients was not liable for Michigan Use tax because its business activities constituted the sale of tangible personal property, not services. Continue reading Michigan – Commercial Printing Was Sale of Property, Not Services

Missouri – Sales Tax Holiday Guide for Businesses

SALT Report 2289 – The Missouri Department of Revenue released guidance regarding the state’s annual Show-Me Green Sales Tax Holiday which runs from April 19 through April 25, 2013. During the holiday, purchases of the following qualified Energy Star appliances Continue reading Missouri – Sales Tax Holiday Guide for Businesses

Nebraska – Three-Day Rule Did Not Apply to an Untimely Filed Petition for Redetermination

SALT Report 2288 – A Nebraska District Court issued a ruling regarding the 3 day mailing rule provided in Neb. Ct. R. Pldg. §6-1106(e) which extends the 60 day period within which a Petition for Redetermination must be filed by Continue reading Nebraska – Three-Day Rule Did Not Apply to an Untimely Filed Petition for Redetermination

Mississippi – Taxpayers Who Collect and Pay Local Taxes May Retain 2%

SALT Report 2287 – The Mississippi Governor signed a Bill that authorizes taxpayers who collect, report, and pay local taxes to the Department of Revenue to keep a portion of the amount collected and reported. Specifically, the Bill states that Continue reading Mississippi – Taxpayers Who Collect and Pay Local Taxes May Retain 2%