Washington – Retainage Fees for Public Works Contracts

SALT Report 3065 – The Washington Department of Revenue released an excise tax advisory that discusses the application of business and occupation taxes and retail sales tax to retainage fees for public works contracts. The advisory provides that under RCW Continue reading Washington – Retainage Fees for Public Works Contracts

Wisconsin – Updated Guidance for Septic System Installers

SALT Report 3062 – The Wisconsin Department of Revenue updated its guidance for septic system installers to address the sales and use tax exemption that recently took effect.  The publication discusses the application of tax to contracts that were entered Continue reading Wisconsin – Updated Guidance for Septic System Installers

Pennsylvania – Amended Payment, Filing, and Audit Provisions

SALT Report 2755 – Recently enacted legislation in Pennsylvania amends certain electronic payment and filing requirements, and prohibits audit related contingent fee contracts. Effective January 1, 2014 all tax payments of $1,000 or more made by individuals must be made Continue reading Pennsylvania – Amended Payment, Filing, and Audit Provisions

Colorado – Sales and Use Tax Workshop for Contractors

SALT Report 2734 – The Colorado Department of Revenue issued a reminder about an upcoming workshop for the construction industry. The event will be hosted by the National Association of Credit Managers and the Colorado Department of Revenue. The workshop Continue reading Colorado – Sales and Use Tax Workshop for Contractors

Texas – Direct Pay Permit Holders and Tax-Included Sales

SALT Report 2459 – The Texas Comptroller issued guidance regarding the tax responsibilities for sales that occur between a seller and a direct pay permit holder, and the seller indicates that tax is included in the sales price. The Comptroller Continue reading Texas – Direct Pay Permit Holders and Tax-Included Sales