New York – Taxability of Fees for Litigation and Electronic Discovery Services

SALT Report 2583 – The New York Department of Taxation and Finance issued an advisory opinion regarding monthly fees for litigation and electronic discovery services. The Taxpayer in this case, provides litigation support services which require it to collect paper Continue reading New York – Taxability of Fees for Litigation and Electronic Discovery Services

Colorado – Nonfiler Notifications

SALT Report 2582 – The Colorado Department of Revenue issued a notice regarding how a taxpayer should respond if they receive a Nonfiler Notification in the mail. The Department mails Nonfiler Notifications to businesses that have not filed their wage Continue reading Colorado – Nonfiler Notifications

New Mexico – Guidance for Nonprofit Organizations

SALT Report 2581 – The New Mexico Taxation and Revenue Department has revised its publication that helps non-profit organizations determine which federal and New Mexico tax reporting obligations are required for their specific tax exempt organization and activities. The publication Continue reading New Mexico – Guidance for Nonprofit Organizations

Texas – Newsletter Discusses the Taxability of GPS Equipment and Disaster Relief Services

SALT Report 2580 – In the latest edition of Tax Policy News, the Texas Comptroller addresses the application of sales and use tax to GPS equipment, tax relief for disaster victims, and an upcoming roundtable discussion regarding internet hosting and Continue reading Texas – Newsletter Discusses the Taxability of GPS Equipment and Disaster Relief Services

Texas – Refund Claim Regulation Declared Illegal and Invalid

SALT Report 2579 – A Travis County District Court Judge has ruled that certain provisions of the Texas regulation regarding sales tax refunds are invalid and illegal. The Judge found that the rule created additional burdens, conditions, and restrictions on tax Continue reading Texas – Refund Claim Regulation Declared Illegal and Invalid

New York – Taxability of Supplies Used by a Commercial Dog Breeder

SALT Report 2578 – The New York Department of Taxation and Finance issued an advisory opinion regarding the application of sales and use tax to a commercial dog breeder’s purchases of dog food. The Taxpayer feeds the dog food to Continue reading New York – Taxability of Supplies Used by a Commercial Dog Breeder

New Jersey – Purchases of Tangible Personal Property and Services After a Disaster

SALT Report 2577 – The New Jersey Division of Taxation issued guidance regarding the application of sales and use tax to sales of tangible personal property and services when sold for disaster recovery purposes. The Division compiled a list of Continue reading New Jersey – Purchases of Tangible Personal Property and Services After a Disaster

Louisiana – Automatic Renewals of Exemption Certificates

SALT Report 2576 – Louisiana Governor Bobby Jindal signed a Bill that will allow certain sales tax exemption certificates to be automatically renewed for up to three years if the taxpayer is current in all required tax payments and filings. Continue reading Louisiana – Automatic Renewals of Exemption Certificates