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