California – Out-of-State and Overseas Entities Eligible for CAEATFA Exclusion

SALT Report 3079 – The California Legislature passed a bill that clarifies the definition of “participating party” for purposes of the sales and use tax exclusion provided by the California Alternative Energy and Advanced Transportation Financing Authority.  CAEATFA provides an Continue reading California – Out-of-State and Overseas Entities Eligible for CAEATFA Exclusion

Washington – Dogs Sold for Breeding Purposes are Not Exempt

SALT Report 3078 – The Washington Department of Revenue issued a ruling regarding whether dogs sold for breeding purposes qualify for the livestock exemption.  In this case, the Taxpayer owns and operates a dog breeding and kenneling business. In 2000, Continue reading Washington – Dogs Sold for Breeding Purposes are Not Exempt

Washington – Exemption for Sales to Federal Employees

SALT Report 3077 – The Washington Department of Revenue issued a ruling regarding an assessment of sales tax against a motel operator for its sales to employees of the Federal Government. In this particular case, the Audit Division issued an Continue reading Washington – Exemption for Sales to Federal Employees

Tennessee – Taxability of Remote Storage and Virtual Computing Services

SALT Report 3076 – The Tennessee Department of Revenue issued a letter ruing regarding a Taxpayer’s charges for remote storage and virtual computing services. These services allow the Taxpayer’s customers to access certain computer applications and platforms, server bandwidth, and Continue reading Tennessee – Taxability of Remote Storage and Virtual Computing Services

Iowa – Sales Tax Webinar for Manufacturers

SALT Report 3074 – The Iowa Department of Revenue is offering a free online Webinar that will focus on the sales tax issues specific to manufacturers and the manufacturing industry. The Webinar is scheduled for Thursday, October 10 from 12:00 Continue reading Iowa – Sales Tax Webinar for Manufacturers