South Dakota – Supreme Court Rules In Favor Of Taxpayer Clears Use Tax Assessment

SALT Report 3369 – Paul Nelson Farms sells hunting packages and charges sales tax on the price to the customer.  The Department assessed use tax on food items provided to the hunter as part of the package.  The South Dakota Continue reading South Dakota – Supreme Court Rules In Favor Of Taxpayer Clears Use Tax Assessment

Texas – ENERGY STAR® Sales Tax Holiday Information for Sellers Memorial Day Weekend: May 24 – 26, 2014

SALT Report 3368 – During Memorial Day Weekend (May 24 and 26) certain energy efficient qualifying products will be sales and use tax exempt. Qualifying products include: Air conditioners priced at $6,000 or less Refrigerators priced at $2,000 or less Continue reading Texas – ENERGY STAR® Sales Tax Holiday Information for Sellers Memorial Day Weekend: May 24 – 26, 2014

North Carolina – Guidance for Specialty Market Operators, Operators of Events, and Farmers That Only Sell Farm Products Updated

SALT Report 3367 – The North Carolina Department of Revenue has updated their publication providing guidance for specialty market operators and farmers.  Farmers selling what they produce do not need to obtain a certificate of registration; however, a farmer that Continue reading North Carolina – Guidance for Specialty Market Operators, Operators of Events, and Farmers That Only Sell Farm Products Updated

Louisiana – Sales Tax Holiday Disaster Preparedness May 24 and 25 News Release

SALT Report 3365 – On May 24 and 25 eligible purchases will not be subject to the 4% state sales tax for the first $1,500 of purchase price for each item. Eligible purchases include: • Self-powered light sources, such as Continue reading Louisiana – Sales Tax Holiday Disaster Preparedness May 24 and 25 News Release

Louisiana – Hurricane Preparedness Sales Tax Holiday May 24 & 25

SALT Report 3364 – On May 24 and 25 eligible purchases will not be subject to the 4% state sales tax for the first $1,500 of purchase price for each item. Eligible purchases include: • Self-powered light sources, such as Continue reading Louisiana – Hurricane Preparedness Sales Tax Holiday May 24 & 25

Illinois – January 2014 Regulatory Agenda

SALT Report 3363 – Illinois regulatory agenda excerpts relating to sales and use tax in reaction to Hartney Fuel decision and other legislative action: “A new Part will be promulgated to set out specific procedures and requirements for the business Continue reading Illinois – January 2014 Regulatory Agenda

Ohio – Sales and Use Tax Record Retention Notice For Food Service Operations

SALT Report 3362 – Every Quarter Ohio publishes an alternative records retention methodology for the food service industry only.  Rather than keeping all records for a full quarter to support sales and use tax returns upon examination the Department allows Continue reading Ohio – Sales and Use Tax Record Retention Notice For Food Service Operations

Nevada – Resale Certificates Versus Seller’s Permits

SALT Report 3361 – Nevada recently published guidance in their April 2014 issue of Tax Notes.  Among other items of interest, the state is stressing the importance of collecting the proper support for non-taxable transactions.  According to the publication, the Continue reading Nevada – Resale Certificates Versus Seller’s Permits

Vermont – Sales And Use Tax Treatment Of Cloud Computing

SALT Report 3360 – Since July 1, 2013 Technical Bulletin 54 has been withdrawn and no longer governs the taxability of prewritten software accessed remotely (AKA Cloud  Computing).  Essentially, cloud computing is taxable in Vermont as is downloaded canned software.  Continue reading Vermont – Sales And Use Tax Treatment Of Cloud Computing