New York – Taxability of Equipment Used to Construct a Solar Power Facility

SALT Report 2427 – The New York Department of Taxation issued an advisory opinion regarding whether machinery and equipment installed in a solar farm/facility that will be subsequently used to produce electricity for sale is exempt from tax. In this Continue reading New York – Taxability of Equipment Used to Construct a Solar Power Facility

Indiana – Department Abates Late Penalties for Two Separate Taxpayers

SALT Report 2426 – The Indiana Department of Revenue abated the late penalties for two separate Taxpayers who were able to show just cause. Normally, the state imposes a 10% penalty if a taxpayer “incurs, upon examination by the Department, Continue reading Indiana – Department Abates Late Penalties for Two Separate Taxpayers

California – Bradley-Burns Local Sales and Use Tax Law Violations

SALT Report 2425 – The California State Board of Equalization issued a reminder to local government officials who may be considering the imposition of new taxes on sales of specific items within their local area. The BOE warns that local Continue reading California – Bradley-Burns Local Sales and Use Tax Law Violations

Minnesota – House Passes Bill with Click-Through Nexus and Sales Tax Provisions

SALT Report 2424 – The Minnesota House of Representatives passed an omnibus tax bill that includes the following sales and use tax and click-through nexus provisions. Click-Through Nexus A retailer would be presumed to have a solicitor in Minnesota if Continue reading Minnesota – House Passes Bill with Click-Through Nexus and Sales Tax Provisions

Tennessee – SST Conformity Provisions Delayed

SALT Report 2422 – The Tennessee Department of Revenue issued a special notice to inform taxpayers that the state’s General Assembly has passed legislation that will delay the effective date of certain Streamlined Sales and Use Tax Agreement conformity provisions. Continue reading Tennessee – SST Conformity Provisions Delayed