New Jersey – State Enacts Voluntary Disclosure Initiative For Certain Out-Of-State Sellers

SALT Report 3931 – The New Jersey Division of Taxation has announced a voluntary disclosure program for out-of-state sellers with click-through agreements with businesses in New Jersey. The program will run from August 21, 2017 to November 21, 2017. This program Continue reading New Jersey – State Enacts Voluntary Disclosure Initiative For Certain Out-Of-State Sellers

Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017. The following 24 states have agreed to participate Continue reading Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017. The following 24 states have agreed to participate Continue reading Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

New Jersey – NJ Tax Court Clarifies Sales Tax on Software

Reed Smith – 1/12/2017 by David Gutowski, Matthew Setzer, Robert Weyman “The New Jersey Tax Court recently issued a decision concluding that pre-written software sold on tangible media was tangible personal property for New Jersey sales tax purposes. Notwithstanding this Continue reading New Jersey – NJ Tax Court Clarifies Sales Tax on Software

New Jersey – Gas Tax Increase

SALT Report 3869 – Gov. Chris Christie, who has long resisted raising any taxes, has battled with Democratic leaders since early summer over raising New Jersey’s gas tax, reaching an impasse that brought hundreds of highway and transit projects to Continue reading New Jersey – Gas Tax Increase

New Jersey – Costco Accused of Improper Sales Tax Charges

SALT Report 3866 – A New Jersey couple  filed a class-action lawsuit against Costco Wholesale and several of its stores, claiming the membership-only warehouse giant has been illegally overcharging them — and potentially hundreds of thousands of other customers — Continue reading New Jersey – Costco Accused of Improper Sales Tax Charges

New Jersey – Proposed Sales Tax Increase for Transportation Trust Fund

SALT Report 3826 – Gov. Chris Christie and Democratic legislative leaders Monday were negotiating over a bipartisan plan that would reduce New Jersey’s 7 percent sales tax to 6 percent by 2018 as the state raises the gas tax to rescue Continue reading New Jersey – Proposed Sales Tax Increase for Transportation Trust Fund

New Jersey – Boat Sales Tax Cut

SALT Report 3750– On December 9, 2015, New Jersey’s governor signed into effect a bill that will cut sales tax on boats. This means that there will be a total sales tax cap at $20,000. For further Information: http://www.pressofatlanticcity.com/business/new-jersey-cuts-sales-tax-on-purchase-of-new-boats/article_a33ac27a-9ebe-11e5-9392-075146f9cca6.html

New Jersey – Treatment Of Virtual Currency

SALT Report 3694 – The New Jersey Division of Taxation released technical advisory memorandum 2015-1 on July 28, 2015 addressing virtual currency treatment. For sales tax purposes, convertible virtual currency is treated as intangible property. As such, the purchase or Continue reading New Jersey – Treatment Of Virtual Currency

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