California – BOE Announces New Sales and Use Tax Rates Map

SALT Report 3155 – The California State Board of Equalization (BOE) recently announced a new rates map utility available on their website.  As in other states, local rates can vary from one city to another above and beyond the state Continue reading California – BOE Announces New Sales and Use Tax Rates Map

New York – Hosted Software and Related Services (Advisory Opinion)

SALT Report 3154 – New York released an advisory opinion addressing the taxability of “hosted software and related services.  Lumps sum charges for software access are taxable and reasonable separately stated related services could be exempt. In summary, the advisory Continue reading New York – Hosted Software and Related Services (Advisory Opinion)

New York – Advisory Opinion TSB-A-13(36)S: Services Provided by Kinesiology Practitioner Are Not Taxable

SALT Report 3153  – The New York Department of Taxation has issued an Advisory Opinion [TSB-A-13(36)S] regarding the taxability of services provided by a practitioner of Kinesiology in New York City. New York City and State law do not specifically Continue reading New York – Advisory Opinion TSB-A-13(36)S: Services Provided by Kinesiology Practitioner Are Not Taxable