New Jersey – Taxability of Cloud Computing Services

SALT Report 2715 – The New Jersey Division of Taxation issued guidance regarding the application of sales and use tax to sales of cloud computing services.  Cloud computing services are those that allow a customer to access and use software Continue reading New Jersey – Taxability of Cloud Computing Services

Virginia – Taxability of Integrated Security Systems

SALT Report 2714 -The Virginia Department of Taxation issued a letter ruling regarding a Taxpayer’s sales of integrated security systems.  The Taxpayer, in this case, only sells these systems to commercial customers, such as utilities, hospitals, federal contractors, federal government Continue reading Virginia – Taxability of Integrated Security Systems

New York – Changes Regarding the Exemption for Interdistributor Sales of Highway Diesel Motor Fuel

SALT Report 2713 – The New York Department of Taxation and Finance issued a tax advisory regarding recent amendments to the excise tax, petroleum business tax, and prepaid sales tax requirements for distributors of diesel motor fuel and terminal operators Continue reading New York – Changes Regarding the Exemption for Interdistributor Sales of Highway Diesel Motor Fuel

California – Exemption for Manufacturing and R&D Equipment

SALT Report 2712 – On July 11, 2013 California Governor Jerry Brown signed legislation that creates a sales and use tax exemption for purchases of manufacturing and research and development (R&D) equipment by biotechnology and manufacturing companies. The legislation, AB Continue reading California – Exemption for Manufacturing and R&D Equipment