New York – Electricity Sold at Vehicle Charging Stations Taxable

SALT Report 2792 – The New York Division of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer is obligated to collect sales tax on its sales of electricity at its electric vehicle charging stations.  The Taxpayer in Continue reading New York – Electricity Sold at Vehicle Charging Stations Taxable

North Carolina – Highway Use Tax Calculation Rate Amended

SALT Report 2791 – Recently enacted legislation in North Carolina amends the way the highway use tax rate is calculated.   Effective January 1, 2014, the highway use tax rate is based on 3% of the sum of the following: The Continue reading North Carolina – Highway Use Tax Calculation Rate Amended

Texas – Refund For Property Used to Provide Cable, Internet and Telecommunications Services

SALT Report 2790 – Recently enacted legislation in Texas provides a sales and use tax refund for property used to provide cable television service, Internet access service, or telecommunications services, effective September 1, 2013. Under the provisions of House Bill Continue reading Texas – Refund For Property Used to Provide Cable, Internet and Telecommunications Services

South Dakota – Updated Exemption Certificate Publication

SALT Report 2789 – The South Dakota Department of Revenue updated their publication that discusses the proper use of exemption certificates. This publication explains the various reasons for claiming an exemption and the documentation needed to support an exempt sale.  Continue reading South Dakota – Updated Exemption Certificate Publication

South Dakota – Revised Internet Access and Related Services Publication

SALT Report 2788 – The South Dakota Department of Revenue updated its publication regarding the application of sales and use tax to Internet access and Internet-related services.  The publication reflects recent changes to the law that were effective July 1, Continue reading South Dakota – Revised Internet Access and Related Services Publication

Indiana – Updated Guidance for Delivery and Installation Charges

SALT Report 2787 – The Indiana Department of Revenue has updated a sales and use tax directive regarding the application of sales and use tax for delivery and installation charges to reflect recently enacted legislation. Specifically addressed is the amendment Continue reading Indiana – Updated Guidance for Delivery and Installation Charges

California – New Tax Guide for Auto Repair Garages

SALT Report 2786 – The California State Board of Equalization released a tax guide for auto repair garage owners and operators to help them better understand the tax issues related to their industry.  The BOE stated that this particular industry Continue reading California – New Tax Guide for Auto Repair Garages