South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

SALT Report 3270 – The South Dakota DOR created a report summarizing the fiscal impact of existing state sales tax exemptions in 2011.  The report was prepared for the Legislature’s Sales Tax Review Committee and has been updated for 2013.  Continue reading South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

New Mexico – Resale and Exemption Certificates

SALT Report 3269 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading New Mexico – Resale and Exemption Certificates

Arizona – Resale and Exemption Certificates

SALT Report 3268 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading Arizona – Resale and Exemption Certificates