South Carolina – Legislative Updates

SALT Report 3067 – The South Carolina Department of Revenue issued an information letter that summarizes legislative and regulatory changes that were made during the most recent legislative session.  The bulletin states that House Bill 3710 temporarily reenacted the following Continue reading South Carolina – Legislative Updates

Maine – Application of Tax to Telecommunications Services

SALT Report 3066 – Maine Revenue Services revised its telecommunications bulletin to reflect recent changes in the sales and use tax laws.  The bulletin provides that telecommunication services are now subject to the Maine Service Provider Tax.  This provision applies Continue reading Maine – Application of Tax to Telecommunications Services

West Virginia – New Special District Excise Tax Return

SALT Report 3065 – The West Virginia State Tax Department released Form WV/rtL002 – Special District Excise Return, Monongalia County, University Town Center.  Pursuant to Senate Bill 125, the County of Monongalia is authorized to levy a special district excise Continue reading West Virginia – New Special District Excise Tax Return

Illinois – 2014 IFTA Compliance Manual

SALT Report 3064 – The Illinois Department of Revenue released the 2014 version of its motor fuel use tax carrier compliance manual. The manual discusses the International Fuel Tax Agreement requirements for interstate commercial motor carriers operating within Illinois. The Continue reading Illinois – 2014 IFTA Compliance Manual

Wisconsin – Determining Where a Sale Takes Place for Lease Payments

SALT Report 3063 – In the latest issue of the Sales and Use Tax Report, the Wisconsin Department of Revenue discusses how to determine where a sale takes place in regards to one-payment leases. Specifically, the Department states that the Continue reading Wisconsin – Determining Where a Sale Takes Place for Lease Payments

Wisconsin – Updated Guidance for Septic System Installers

SALT Report 3062 – The Wisconsin Department of Revenue updated its guidance for septic system installers to address the sales and use tax exemption that recently took effect.  The publication discusses the application of tax to contracts that were entered Continue reading Wisconsin – Updated Guidance for Septic System Installers

California – Technology Transfer Agreement – Lucent Wins TTA

ZSA Special Report – During a recent sales and use tax symposium in Monterey, California, the Lucent case(s) regarding Technology Transfer Agreements (See ZSA Special Report – August 5, 2013) were rumored to have been decided. According to a LinkedIn posting by Continue reading California – Technology Transfer Agreement – Lucent Wins TTA