Texas – Taxpayer Relied on Incorrect Information Provided by Comptroller

SALT Report 3037 – A Texas Administrative Law Judge issued a ruling regarding a convenience store operator’s request for refund due to the fact that the Taxpayer relied on erroneous tax rate information provided by the Comptrollers office.  In this Continue reading Texas – Taxpayer Relied on Incorrect Information Provided by Comptroller

California – Regulation on Retailer Reimbursement Retention Readopted

SALT Report 3025 – On September 23, 2013 the California Office of Administrative Law approved the readoption of emergency regulation 2000 which specifies the amount of reimbursement a retailer may retain from the 1% Lumber Products Assessment.  The assessment is Continue reading California – Regulation on Retailer Reimbursement Retention Readopted

Washington – Whistleblower’s Case Against the Department Dismissed

SALT Report 2990 – The Washington State Auditor’s Office released their findings in a whistleblower investigation, which claimed that, the Department of Revenue grossly mismanaged a use tax assessment against a Taxpayer. Specifically, the Whistleblower asserted that after the Department Continue reading Washington – Whistleblower’s Case Against the Department Dismissed

Indiana – Taxability of a Scrap Baler System

SALT Report 2953 – The Indiana Department of Revenue issued a letter of finding regarding the application of sales and use tax to manufacturing equipment. The Taxpayer is a cardboard box manufacturer who was issued a use tax assessment on Continue reading Indiana – Taxability of a Scrap Baler System

California – Board Readopts Retailer Reimbursement Regulation

SALT Report 2933 – The California State Board of Equalization announced that they have voted to readopt Regulation 2000, Retailer Reimbursement Retention, as an emergency regulation, for the second time.  This will allow the Board to consider the adoption of Continue reading California – Board Readopts Retailer Reimbursement Regulation

Virginia – Disputed Sample Method Audit Results

SALT Report 2807 – The Virginia Tax Commissioner issued a ruling regarding a Taxpayer’s exempt sales of medicine and medical supplies. In 2011, the Taxpayer was audited.  The audit resulted in an assessment of sales tax on several untaxed sales Continue reading Virginia – Disputed Sample Method Audit Results

Washington – Sales Tax Paid by Lessee Results in Audit Adjustment

SALT Report 2688 – The Washington Department of Revenue issued a ruling regarding a sales tax assessment against a Taxpayer who rented cranes in Texas for use in Washington State. The Taxpayer in this case, rented the cranes from a Continue reading Washington – Sales Tax Paid by Lessee Results in Audit Adjustment

California – Certain Products No Longer Subject to Lumber Assessment

SALT Report 2619 – The California State Board of Equalization announced that the following products are no longer subject to the California Lumber Products Assessment effective July 1, 2013: Hardieplank lap siding Hardiepanel vertical siding Hardieshingle siding Hardiesoffit panels Hardietrim Continue reading California – Certain Products No Longer Subject to Lumber Assessment

Virginia – Dental Equipment, Supplies, and Implants were Taxable

SALT Report 2541 – The Virginia Tax Commissioner issued a letter ruling regarding a sales and use tax assessment that was imposed on untaxed sales of durable medical equipment. The Taxpayer in this case, sells dental equipment, supplies and implants Continue reading Virginia – Dental Equipment, Supplies, and Implants were Taxable

Indiana – Postage Charges Were Taxable

SALT Report 2513 – The Indiana Department of Revenue issued a letter of finding regarding the taxability of postage costs that a Taxpayer charged its customers to deliver their printed materials. The Taxpayer is a commercial printing company who prints Continue reading Indiana – Postage Charges Were Taxable