Minnesota – Nontaxable Digital Products

SALT Report 3403 – Sales Tax Fact Sheet 177 addresses circumstances when webinars are exempt from sales and use tax. According to the Fact Sheet the following digital products are not taxable: Access to digital news articles Charts and graphs Continue reading Minnesota – Nontaxable Digital Products

California – Free Seminar for Nonprofit and Exempt Organizations

SALT Report 3078 – The California State Board of Equalization is offering a free tax seminar for nonprofit and exempt organizations, their staff, and individuals who are interested in forming a nonprofit. The seminar will address state and federal tax Continue reading California – Free Seminar for Nonprofit and Exempt Organizations

Arizona – 2013 Legislative Summaries

SALT Report 2983 – The Arizona Department of Revenue released a publication that provides a brief summary of legislation that was recently enacted by House Bill 2111. Prime Contracting Changes The TPT prime contracting classification has been modified to exempt Continue reading Arizona – 2013 Legislative Summaries

Texas – Regulation on Auditing Taxpayer Records Amended

SALT Report 2909 – The Texas Comptroller amended the sales tax rule regarding taxpayer audits to implement certain provisions recently enacted by House Bill 3319.  The legislation requires that a taxpayer who is claiming a refund or credit to keep Continue reading Texas – Regulation on Auditing Taxpayer Records Amended

Minnesota – New Sales and Use Tax Videos

SALT Report 2882 – The Minnesota Department of Revenue has released several new videos that discuss basic sales and use tax concepts, requirements, and procedures.  The videos are designed to help taxpayers comply with the state’s sales and use tax Continue reading Minnesota – New Sales and Use Tax Videos

Texas – Taxpayer Records Requirement Amended

SALT Report 2834 – The Texas Comptroller adopted an amendment to the sales tax rule governing taxpayer record requirements.  The amendments reflects that any taxpayer who is claiming a refund or credit is required to keep contemporaneous records to substantiate Continue reading Texas – Taxpayer Records Requirement Amended

South Carolina – Sales Tax Seminar for Manufacturers

SALT Report 2804 – The South Carolina Department of Revenue is offering an advanced sales tax seminar for manufacturers on August 29, 2013. The seminar is open to business owners, chief financial officers, business managers, bookkeepers, accounting staff, attorneys, sales Continue reading South Carolina – Sales Tax Seminar for Manufacturers

Virginia – Accepting Exemption Certificates

SALT Report 2762 – The Virginia Tax Commissioner issued a ruling regarding the proper use and acceptance of exemption certificates by a Taxpayer who wholesales building supply products. During an audit, it was determined that the Taxpayer made exempt sales Continue reading Virginia – Accepting Exemption Certificates

Pennsylvania – Random Sampling Used in Audits and Audit Appeals

SALT Report 2603 – The Pennsylvania Department of Revenue issued a tax bulletin to provide guidance to taxpayers involved in sales and use tax audits and to taxpayers proposing to resolve their sales and use tax issues through the managed Continue reading Pennsylvania – Random Sampling Used in Audits and Audit Appeals

California – BOE’s Latest Issue of Tax Information Bulletin

SALT Report 2512 – The latest edition of the BOE’s Tax Information Bulletin newsletter, discusses their position on audits using electronic records, the Centralized Revenue Opportunity System, and the new district tax rate that will take effect on July 1, Continue reading California – BOE’s Latest Issue of Tax Information Bulletin