Washington – Prepaid Wireless Consumers To See E911 Tax On Receipt

SALT Report 3204 – On November 21, 2013, the Washington State Department of Revenue released Special Notice addressing a new state law requiring sellers of prepaid wireless telecommunication services to collect and remit the state and county enhanced 911 excise Continue reading Washington – Prepaid Wireless Consumers To See E911 Tax On Receipt

Colorado – How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders

SALT Report 3203 – The Colorado Department of Revenue recently revised  Colorado FYI Sales 1 (12/1/13) addressing circumstances where vendors must determine whether a customer may purchase taxable goods without paying sales tax.   The following circumstances are covered in detail: Continue reading Colorado – How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders

Colorado – Sales Tax License and Filing Requirements

SALT Report 3202 – The Colorado Department of Revenue recently revised Colorado FYI Sales 9 (12/1/13) addressing the two types of sales tax licenses – the Standard License and the Special Event License.   The publication explains the difference between the Continue reading Colorado – Sales Tax License and Filing Requirements

Arizona –Gear Box Oil (Manufacturing) Is Taxable

SALT Report 3201 – The Arizona Department of Revenue released a Taxpayer Information Ruling LR13-008 (July 15, 2013) addressing the taxability of gear box oil used in a manufacturing machine process. The Arizona Department of Revenue ruled as follows: “Taxpayer’s Continue reading Arizona –Gear Box Oil (Manufacturing) Is Taxable

California – SCOP Visits Announced in 35 New Zip Codes

SALT Report 3200 – The BOE plans on sending SCOP teams to 18,031 local businesses in the select zip codes noted below.  SCOP (Statewide Compliance and Outreach Program) is “intended to educate retailers about properly reporting sales and use tax, Continue reading California – SCOP Visits Announced in 35 New Zip Codes

Nebraska – Taxable Energy Drinks (Supplement or Nutrition)

SALT Report 3199 – Important Sales Tax Information Regarding Energy Drinks.  Taxable Energy drinks “[are] labeled with the Supplemental Facts box… [and designated as] dietary supplements.”  In contrast, energy drinks with a “Nutrition Facts [label]…are exempt as a food products.  Continue reading Nebraska – Taxable Energy Drinks (Supplement or Nutrition)

Connecticut– 2013 Sales and Use Tax Legislative Changes

SALT Report 3198 – SN 2013(5) 2013 Legislative Changes Affecting Sales and Use Taxes addresses various legislative developments regarding the imposition of sales and use taxes.  A couple of the developments are noted below: Seller’s Permit Compliance – Beginning July Continue reading Connecticut– 2013 Sales and Use Tax Legislative Changes

California –Use Tax Obligation Reminder – Holiday Shoppers, Consumers and Business Owners

SALT Report 3197 – Cyber Shoppers, Consumers and Business Owners, use tax is due.  On November 15, 2013 the CA BOE issued News Release (NR 118-13-G) 11/15/13 to inform and remind cyber shoppers, consumers and business owners of use tax Continue reading California –Use Tax Obligation Reminder – Holiday Shoppers, Consumers and Business Owners

Minnesota – Tax Court Ruling Nontaxable Result for SAP Implementation Services (Installation and Fabrication)

SALT Report 3195 – Tax Court rules certain consulting and implementation services nontaxable.  The taxpayer in the case, SAP Retail “produces and licenses enterprise resource planning software and provides related services…and the dispute in this matter is whether services performed Continue reading Minnesota – Tax Court Ruling Nontaxable Result for SAP Implementation Services (Installation and Fabrication)