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

Minnesota – Fact Sheet on Coupons, Discounts, and Other Forms of Payment Updated

SALT Report 2295 – The Minnesota Department of Revenue updated their sales tax fact sheet regarding coupons, discounts, and other forms of payment. The fact sheet explains how to properly calculate sales tax when the following affect the price of Continue reading Minnesota – Fact Sheet on Coupons, Discounts, and Other Forms of Payment Updated

Kentucky – Department of Revenue Authorized to Collect Local Government Debts

SALT Report 2294 – Due to recently passed legislation, the Kentucky Department of Revenue has been authorized to collect any debts referred to them by a local government. The legislation defines debts as any amount certified due and owing to Continue reading Kentucky – Department of Revenue Authorized to Collect Local Government Debts

Idaho – Exemption for Free Tastings of Food and Beverages Expanded

SALT Report 2293 – The Idaho State Legislature amended an existing law regarding the use tax exemption for tastings of wine, beer or food when they are provided as a free sample to a potential customer. House Bill 187 states Continue reading Idaho – Exemption for Free Tastings of Food and Beverages Expanded