South Carolina – Guidance On Nexus Creating Activities For Sales And Use Tax

SALT Report 3487 – The South Carolina Department of Revenue has released a ruling which provides guidance on nexus.  Nexus is defined as a “sufficient connection between a person and a state, and a sufficient connection between an activiity, property, Continue reading South Carolina – Guidance On Nexus Creating Activities For Sales And Use Tax

New Jersey – Letter Ruling On Sales Of Packaged Sushi Products

SALT Report 3486 – A New Jersey taxpayer requested a letter ruling to determine the taxability of sushi which is purchased from an outside seller who also prepares and packages the sushi.  The taxpayer does not provide an eating area Continue reading New Jersey – Letter Ruling On Sales Of Packaged Sushi Products

Michigan – Guidance on Internet Taxation Provided

SALT Report 3485 – The state of Michigan has provided guidance on the expiration of the federal moratorium on state taxation of internet charges.  “The Internet Tax Freedom Act expires on November 1, 2014. The Department of Treasury is advising Continue reading Michigan – Guidance on Internet Taxation Provided