California – Proposed Revisions to Audit Manual

SALT Report 3069 – The Sales and Use Tax Department of the California State Board of Equalization issued a notice regarding proposed amendments to the Department’s Audit Manual.  The amendments include the addition of section 0421.00, Audit of Nontaxable Electronic Continue reading California – Proposed Revisions to Audit Manual

North Dakota – Sales Tax Incentives for Businesses

SALT Report 3103 – The North Dakota Office of Tax Commissioner released guidance regarding the various tax incentives available to businesses in the state.  The sales and use tax incentives are as follows: Agricultural Commodity Processing Plant Construction Materials Construction Continue reading North Dakota – Sales Tax Incentives for Businesses

Massachusetts – Taxability of Computer and Software Services

SALT Report 2782 – The Massachusetts Department of Revenue issued guidance regarding recently enacted legislation that imposes sales and use tax on computer and software services.  Pursuant to Chapters 64H and 64I of Massachusetts General Laws, sales and use tax Continue reading Massachusetts – Taxability of Computer and Software Services

Illinois – Taxability of Licensed Software

SALT Report 2730 – The Illinois Department of Revenue issued a general information letter regarding the application of Retailers’ Occupation Tax to sales of canned software. In this case, the Taxpayer states that its software sales are on a license Continue reading Illinois – Taxability of Licensed Software

Virginia – Computer Setup and Configuration Charges Exempt

SALT Report 2709 – The Virginia Tax Commissioner issued a letter ruling regarding the taxability of computer setup and configuration charges.  The Taxpayer in this case operates a computer sales and service company.  As a part of its installation service Continue reading Virginia – Computer Setup and Configuration Charges Exempt