California – Online Fax Service Did Not Qualify as Exempt Internet Access

SALT Report 2907 – A California Appeals Court ruled that a Taxpayer’s provision of online fax services, virtual phone systems, hosted email, email marketing, online backup, and bundled suites of services was not entitled to a refund of the California Continue reading California – Online Fax Service Did Not Qualify as Exempt Internet Access

New Mexico – Overview of Gross Receipts and Compensating Taxes

SALT Report 2906 – The New Mexico Taxation and Revenue Department released a publication that discusses the gross receipts and compensating taxes. The publication includes a description of gross receipts and compensating taxes; exemptions, deductions and credits available for each type Continue reading New Mexico – Overview of Gross Receipts and Compensating Taxes

New Mexico – Summary of Business-Related Credits

SALT Report 2905 – The New Mexico Taxation and Revenue Department released a publication that discusses the business credits that may be taken against New Mexico corporate income, personal income, gross receipts, compensating, and withholding taxes. The publication provides a summary Continue reading New Mexico – Summary of Business-Related Credits

West Virginia – Pharmacies and Sales Tax

SALT Report 2904 – The West Virginia State Tax Department updated a publication that provides general information regarding the sales tax obligations of pharmacies. Generally, pharmacies that sell health and beauty aids, household goods, and prescription drugs are required to collect Continue reading West Virginia – Pharmacies and Sales Tax

West Virginia – Medical Industry Publication Updated

SALT Report 2903 – The West Virginia State Tax Department recently revised its publication that discusses the sales tax exemption for drugs, durable medical equipment, mobility enhancing equipment, and prosthetic devices dispensed under a prescription. Generally, purchases of these items by Continue reading West Virginia – Medical Industry Publication Updated

Virginia – Tax Collection Requirements for Out-of-State Dealers to Begin

SALT Report 2903 – The Virginia Department of Taxation issued a bulletin regarding the retail sales tax collection requirements for certain out-of-state dealers that will take effect on September 1, 2013. The collection requirements are a result of legislation enacted during Continue reading Virginia – Tax Collection Requirements for Out-of-State Dealers to Begin