Ohio – Revised Certificate of Compliance

SALT Report 3068 – The Ohio Department of Taxation revised the state’s Streamlined Sales and Use Tax certificate of compliance. Revisions to the certificate can be found in the “other direct mail” section.  Specifically, the state’s response as to whether Continue reading Ohio – Revised Certificate of Compliance

Ohio – Direct Mail Sourcing and Definitions

SALT Report 2862 – The Ohio Department of Taxation issued guidance regarding direct mail sourcing for sales and use tax purposes.  The information release defines specific direct mail terms and explains how to source “other direct mail” and “advertising and Continue reading Ohio – Direct Mail Sourcing and Definitions

Wisconsin – New Sales and Use Tax Laws and Exemptions

SALT Report 2694 – In the latest issue of Sales and Use Tax Report, the Wisconsin Department of Revenue provides guidance regarding changes to various tax laws and exemptions that became effective with the passage of Assembly Bill 40. New Continue reading Wisconsin – New Sales and Use Tax Laws and Exemptions

Oklahoma – Direct Mail Sourcing Rule Amended

SALT Report 1320 – An Oklahoma rule governing the definition of direct mail has been amended to conform to the Streamlined Sales and Use Tax Agreement. The amendment provides updated definitions and guidance regarding “advertising and promotional … Continue reading Oklahoma – Direct Mail Sourcing Rule Amended

Kansas – Taxability of Multistate Direct Mail Transactions

SALT Report 1233 – An opinion letter issued by the Kansas Department of Revenue addresses the sales and use tax and nexus concerns of a Missouri direct mail advertising company. The company solicits Kansas customers to buy direct mail advertising … Continue reading Kansas – Taxability of Multistate Direct Mail Transactions

Rhode Island – Direct Mail, Filing Requirements, and Purchaser Liability Regulations

SALT Report 1208 – The Rhode Island Division of Taxation has adopted regulations to conform to the Streamlined Sales and Use Tax Agreement (SST) provisions regarding direct mail, relief from liability, and uniform return rules. Direct Mail Sourcin… Continue reading Rhode Island – Direct Mail, Filing Requirements, and Purchaser Liability Regulations