North Dakota – Revised SST Taxability Matrix and Certificate of Compliance

SALT Report 2958 – The North Dakota State Tax Commissioner revised the state’s Streamlined Sales and Use Tax taxability matrix and certificate of compliance for the second time.  The updates reflect the following corrections. Taxability Matrix The section regarding medical Continue reading North Dakota – Revised SST Taxability Matrix and Certificate of Compliance

Michigan – Prepaid Fuel Rates Announced

SALT Report 2957 – The Michigan Department of Treasury issued a bulletin that establishes the October 2013 sales tax prepayment rates applicable to sales and purchases of gasoline and diesel fuels. For the period of October 1, 2013, through October Continue reading Michigan – Prepaid Fuel Rates Announced

Minnesota – Revised Local Governments Fact Sheet

SALT Report 2956 – The Minnesota Department of Revenue revised a fact sheet that discusses the sales tax exemptions that apply to local governments.  The publication was revised to reflect that effective January 1, 2014, cities and counties are exempt Continue reading Minnesota – Revised Local Governments Fact Sheet

Ohio – Motor Vehicle Sales to Nonresidents

SALT Report 2955 – The Ohio Department of Taxation updated an information release that discusses the application of sales and use tax to sales of motor vehicles by Ohio motor vehicle dealers to non-residents as required by R.C. 5739.029. This Continue reading Ohio – Motor Vehicle Sales to Nonresidents

Washington – Changes to Telecommunications Service Tax

SALT Report 2954 – The Washington Department of Revenue issued a Q&A guide that discusses the telephone tax changes that took effect on August 1, 2013.  The guide states that the Washington Telephone Assistance Program and the Telecommunications Relay Service Continue reading Washington – Changes to Telecommunications Service Tax

Indiana – Taxability of a Scrap Baler System

SALT Report 2953 – The Indiana Department of Revenue issued a letter of finding regarding the application of sales and use tax to manufacturing equipment. The Taxpayer is a cardboard box manufacturer who was issued a use tax assessment on Continue reading Indiana – Taxability of a Scrap Baler System

Indiana – Exemption for Non-Returnable Packaging Materials

SALT Report 2952 – The Indiana Department of Revenue issued a letter of finding regarding the application of sales and use tax to non-returnable packaging materials. The Taxpayer in this case, programs air bag control modules and braking systems for Continue reading Indiana – Exemption for Non-Returnable Packaging Materials