California – Mobile Food Truck Tax Seminar

SALT Report 2966 – The California State Board of Equalization is offering a free sales and use tax seminar for mobile food truck vendors on September 20, 2013.   The seminar is designed to help these business owners understand the tax Continue reading California – Mobile Food Truck Tax Seminar

Alabama – Local Nexus Rule Repealed

SALT Report 2965 – The Alabama Department of Revenue has repealed Rule 810-6-3-.51 – Municipal Sales and Use Taxes and Gross Receipts Taxes.  The Department stated that they repealed this local nexus rule because it does not adequately convey the Continue reading Alabama – Local Nexus Rule Repealed

New Jersey – Wrapping Supplies Sold to Food Service Providers

SALT Report 2964 – The New Jersey Division of Taxation issued a letter ruling regarding the application of sales and use tax to sales of plastic delivery bags, plastic plates, paper and Styrofoam plates, cups, and bowls to restaurants and Continue reading New Jersey – Wrapping Supplies Sold to Food Service Providers

Virginia – Reminder Regarding Tax Collection Requirements for Out-of-State Dealers

SALT Report 2963 – The Virginia Department of Taxation issued a reminder regarding the retail sales tax collection requirements for out-of-state dealers that took effect September 1, 2013.  Specifically, Senate Bill 597, Laws 2012 requires that certain out-of-state dealers register Continue reading Virginia – Reminder Regarding Tax Collection Requirements for Out-of-State Dealers

Hawaii – Renewable Energy Exemption for Landlords and Lessors

SALT Report 2962 – The Hawaii Department of Taxation issued guidance regarding the passage of Senate Bill19, Laws 2013, which amended the definition of “public utility” to include landlords and lessors.  As a result, landlords or lessors who install renewable Continue reading Hawaii – Renewable Energy Exemption for Landlords and Lessors

Washington – Changes to Digital Product Tax Advisories

SALT Report 2961 – The Washington Department of Revenue has cancelled or amended the following sales and use tax advisories: Canceled ETA 9002.2009 – Taxation of digital songs, movies, books, and online games transferred electronically was canceled because the material Continue reading Washington – Changes to Digital Product Tax Advisories

Washington – Exemption for Propane and Gas Used in Mint Distillation

SALT Report 2960 – The Washington Department of Revenue issued a special notice regarding the sales and use tax exemption for sales of propane and natural gas to mint growers for use in mint distillation.  The exemption applies to purchases Continue reading Washington – Exemption for Propane and Gas Used in Mint Distillation

Minnesota – 2013 Sales and Use Tax Law Changes Class

SALT Report 2959 – The Minnesota Department of Revenue is offering a free class that will explain the recent changes affecting the State’s sales and use tax laws on September 23, 2013, from1:00-3:30 p.m. The presentation will provide an overview Continue reading Minnesota – 2013 Sales and Use Tax Law Changes Class