North Dakota – Guidance for Canadian Residents Requesting a Sales Tax Refund

SALT Report 2462 – The North Dakota State Tax Commissioner revised a brochure that discusses the requirements a Canadian resident must follow when requesting a sales tax refund. Generally, Canadian residents who make taxable purchases in North Dakota are eligible Continue reading North Dakota – Guidance for Canadian Residents Requesting a Sales Tax Refund

Tennessee – Pharmacies Required to Collect Sales Tax on Diabetic Supplies

SALT Report 2461 – The Tennessee Governor signed a Bill into law that requires a pharmacy benefits manager or a covered entity, to permit a pharmacist or pharmacy to collect sales tax on any prescription diabetic supplies sold. If the Continue reading Tennessee – Pharmacies Required to Collect Sales Tax on Diabetic Supplies

Texas – Calculating and Reporting Tax for Sellers Operating on the Cash Basis of Accounting

SALT Report 2460 – The Texas Comptroller issued guidance regarding how to calculate and report tax if your business operates on the cash basis of accounting. Generally, businesses that operate in this manner only record their transactions when money actually Continue reading Texas – Calculating and Reporting Tax for Sellers Operating on the Cash Basis of Accounting

Texas – Direct Pay Permit Holders and Tax-Included Sales

SALT Report 2459 – The Texas Comptroller issued guidance regarding the tax responsibilities for sales that occur between a seller and a direct pay permit holder, and the seller indicates that tax is included in the sales price. The Comptroller Continue reading Texas – Direct Pay Permit Holders and Tax-Included Sales

Texas – Roundtable Discussion Regarding Internet Hosting and Nexus Policies

SALT Report 2458 – The Texas Comptroller announced that the state’s Tax Policy Division will be holding a roundtable meeting to discuss House Bill 1841 and how it should impact the state’s policies on Internet hosting and nexus. At issue Continue reading Texas – Roundtable Discussion Regarding Internet Hosting and Nexus Policies

Colorado – Multi-Jurisdiction and Multi-Location Podcast Available

SALT Report 2457 – The Colorado Department of Revenue has created a series of videos that will help those who file returns for multiple jurisdictions or locations in Colorado. In these videos, you’ll learn how to file multiple returns, add Continue reading Colorado – Multi-Jurisdiction and Multi-Location Podcast Available