Illinois – Prepaid Calling Arrangements Subject to Tax

SALT Report 3183– Prepaid calling arrangement constitute taxable tangible property…”beginning January 1, 2001…and are subject to the tax imposed under the Retailer’s Occupation Tax Act, regardless of the form in which those arrangements may be embodied, transmitted, or fixed by Continue reading Illinois – Prepaid Calling Arrangements Subject to Tax

Illinois – Sales by Exempt Organizations Taxable

SALT Report 3182 – Limitations on exempt organizations.  Illinois Section 130.2055(a) was created with the purpose that “governmental bodies do not have a competitive advantage when selling items that are also sold by Illinois retailers.” An exempt organization requested clarification Continue reading Illinois – Sales by Exempt Organizations Taxable

Illinois – SAAS Taxability Discussed Signature Required.

SALT Report 3181 – License exemption pursuant to section 130.1935(a)(1)(A) requires signature.  Most software is licensed over the internet with “customer checking a box that states they accept the license terms.  Acceptance in this manner does not constitute a written Continue reading Illinois – SAAS Taxability Discussed Signature Required.

Ohio – Reforming Historical Refund Practices

SALT Report 3180 – Ohio Tax Commissioner Joe Testa announces new refund approach.  In an effort to help businesses, “Ohio will be accelerating the outreach to businesses that inadvertently overpaid their taxes in order to make sure they are refunded Continue reading Ohio – Reforming Historical Refund Practices