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

Minnesota —Taxable Digital Products Fact Sheet Revised

SALT Report 3226 – The Minnesota Department of Revenue has revised the fact sheet on digital products to reflect the changing transactional nature of sales and use tax.  The document provides current examples of taxable and exempt downloaded products including Continue reading Minnesota —Taxable Digital Products Fact Sheet Revised

Washington – Newly Issued Excise Tax Advisories

SALT Report 2994 – The Washington Department of Revenue issued interpretive statements regarding the status of the following digital products excise tax advisories: ETA 3176.2013 – Digital Products General implementation This ETA was first issued on July 24, 2009 and Continue reading Washington – Newly Issued Excise Tax Advisories

Washington – Changes to Digital Product Tax Advisories

SALT Report 2961 – The Washington Department of Revenue has cancelled or amended the following sales and use tax advisories: Canceled ETA 9002.2009 – Taxation of digital songs, movies, books, and online games transferred electronically was canceled because the material Continue reading Washington – Changes to Digital Product Tax Advisories

West Virginia – SST Taxability Matrix Revised

SALT Report 2944 – The West Virginia State Tax Department has revised the State’s Streamlined Sales and Use Tax taxability matrix due to several changes that were made after the last taxability matrix was revised in July 2013. The August Continue reading West Virginia – SST Taxability Matrix Revised

Minnesota – Application of Sales and Use Tax to Transitional Sales

SALT Report 2880 – The Minnesota Department of Revenue issued guidance regarding the application of sales and use taxes to transitional sales for various product and service areas. The publication reflects the sales tax rate changes that became effective July Continue reading Minnesota – Application of Sales and Use Tax to Transitional Sales

Washington – Proposed Changes to Digital Products Advisories

SALT Report 2799 – The Washington Department of Revenue issued a notice stating that on August 19, 2013, it will take the following actions regarding certain Digital Products Excise Tax Advisories, as follows: ETA 9001 – Digital Products, General Implementation Continue reading Washington – Proposed Changes to Digital Products Advisories

Maine- Budget Bill Creates Temporary Tax Increases, Taxes Products Transferred Electronically

SALT Report 2624 – On June 26, 2013, the Maine Senate overrode Governor Paul LePage’s veto of the state’s budget bill which creates temporary sales tax rate increases and provides that products transferred electronically are now taxable. Sales Tax Increases Continue reading Maine- Budget Bill Creates Temporary Tax Increases, Taxes Products Transferred Electronically

Washington – Digital Products Rules Adopted

3/1/2013 SALT Report 2204 – The Washington Department of Revenue amended, adopted and repealed the following rules regarding digital products, computer software, and computer hardware which will go into effect on March 28, 2013. WAC 458-20-15501 -… Continue reading Washington – Digital Products Rules Adopted