California – New Sales Tax on Medi-Cal Managed Care Plans

SALT Report 2871 – The California State Board of Equalization issued guidance regarding the new sales tax on Medi-Cal managed care plans that took effect on July 1, 2013. The tax is imposed at a rate of 3.9375% and applies Continue reading California – New Sales Tax on Medi-Cal Managed Care Plans

Nebraska – 2013 Sales and Use Tax Legislative Changes

SALT Report 2870 – The Nebraska Department of Revenue issued a notice that discusses the 2013 legislative changes that affect various state taxes.  The following address changes to the sales and use tax laws. Net Metering of Electricity Effective October Continue reading Nebraska – 2013 Sales and Use Tax Legislative Changes

Indiana – Packaging Activities Did Not Qualify for Manufacturing Exemption

SALT Report 2869 – The Indiana Department of Revenue issued a letter of finding regarding a business’s purchases of packaging materials. The Taxpayer is in the business of repackaging bulk items that it receives from its customers, by transferring them Continue reading Indiana – Packaging Activities Did Not Qualify for Manufacturing Exemption

New Jersey – Taxability of Information Services

SALT Report 2868 – The New Jersey Division of Taxation released a publication that discusses the application of sales and use tax to information services.  An information services is defined as the “furnishing of information of any kind, which has Continue reading New Jersey – Taxability of Information Services

New Jersey – Taxability of Casino-Style Gaming Tables

SALT Report 2867 – The New Jersey Division of Taxation’s quarterly newsletter discusses the taxability of gaming tables provided by a casino-style entertainment company. The Taxpayer provides these services at events held in a location chosen by its customer.  Generally, Continue reading New Jersey – Taxability of Casino-Style Gaming Tables

Alabama – Prepaid Wireless 911 Charge Rate Change

SALT Report 2865 – The Alabama Department of Revenue issued a notice to anyone who makes retail sales of prepaid wireless telecommunication services, including sales of prepaid wireless minutes via phone, card, download, code, or any other type of transaction. Continue reading Alabama – Prepaid Wireless 911 Charge Rate Change