South Dakota – Revised Internet Access and Related Services Publication

SALT Report 2788 – The South Dakota Department of Revenue updated its publication regarding the application of sales and use tax to Internet access and Internet-related services.  The publication reflects recent changes to the law that were effective July 1, Continue reading South Dakota – Revised Internet Access and Related Services Publication

Missouri – Items Sold by an Online Consignment Auction House

SALT Report 1386 – The Missouri Department of Revenue ruled that an online consignment company that sells items through its website are taxable. The items for sale are stored at the company’s place of business or in a storage facility located in M… Continue reading Missouri – Items Sold by an Online Consignment Auction House