Louisiana – Wal-Mart Is Not a ‘Dealer’ Required to Collect Sales Tax

Wal-Mart succeeded in convincing the Louisiana Supreme Court that it was not a “dealer” obligated to collect sales tax on products sold by third-party retailers on its website. Robert Willens highlights the reasoning that led to Wal-Mart’s win on the Continue reading Louisiana – Wal-Mart Is Not a ‘Dealer’ Required to Collect Sales Tax

Missouri – Taxability of Damaged and Obsolete Inventory

SALT Report 3091 – The Missouri Department of Revenue issued a letter ruling regarding whether a part that is damaged in the manufacturing process and must be discarded prior to completion, is subject to tax under section 144.610.1, RSMo. In Continue reading Missouri – Taxability of Damaged and Obsolete Inventory