Virginia – Motor Vehicle Fuel Sales Tax Regulations Repealed

SALT Report 2595 – The Virginia Tax Commissioner has repealed regulations 23 VAC §10-240-10 through 23 VAC §10-240-470 – Motor Vehicle Fuel Sales Tax due to recent legislative changes that transferred the administration of the motor vehicle fuel sales tax Continue reading Virginia – Motor Vehicle Fuel Sales Tax Regulations Repealed

Louisiana – Expanded Exemption for Construction Materials Used in the St. Bernard Project

SALT Report 2594 – The Louisiana State Legislature amended the exemption for construction materials sold to the St. Bernard Project, Inc. Current law provides a local sales and use tax exemption for sales of construction materials to the St. Bernard Continue reading Louisiana – Expanded Exemption for Construction Materials Used in the St. Bernard Project

Texas – Determining a Retailer’s Place of Business

SALT Report 2593 – Recently passed legislation in Texas amends the factors used to determine a retailer’s place of business for local sales and use tax remittance purposes. Specifically, Senate Bill 1533 address a problem that is created when a Continue reading Texas – Determining a Retailer’s Place of Business

Wyoming – Creating a Foreign Entity to Purchase and Register Motor Vehicles

SALT Report 2592 – The Wyoming Department of Revenue issued an advisory to residents who create a foreign corporation or limited liability company in Montana to purchase and register a vehicle without paying sales tax. If a vehicle is purchased Continue reading Wyoming – Creating a Foreign Entity to Purchase and Register Motor Vehicles

Wyoming – Manufacturing Machinery Exemption Survey

SALT Report 2591 – The Wyoming Department of Revenue issued a reminder regarding the State’s manufacturing machinery exemption survey requirement. The survey is used to help the Department determine whether a business is a manufacturer and qualifies for the sales Continue reading Wyoming – Manufacturing Machinery Exemption Survey

Washington – Consumers Must Pay Syrup Tax

SALT Report 2590 – The Washington Department of Revenue issued a notice advising consumers that syrup tax applies to sales of carbonated beverage syrups that are used to make beverages for their own consumption. Washington law RCW 82.64.020 provides that: Continue reading Washington – Consumers Must Pay Syrup Tax