Texas –Exemption Certificates; Good Faith and 60 Days

Salt Report 3672 – The Texas Comptroller of Public Accounts released CPA Docket Number 108,782 regarding a hearing related to deficient exemption certificates.  The importance placed on the 60 day window to provide certificates once requested by the Comptroller’s office Continue reading Texas –Exemption Certificates; Good Faith and 60 Days

Virginia – Resale Certificates Accepted in Good Faith

SALT Report 2829 – The Virginia Tax Commissioner issued a letter ruling regarding a retailer that made exempt sales to several customers, who used exemption certificates, that an auditor later determined were invalid. The Taxpayer was able to obtain corrected exemption Continue reading Virginia – Resale Certificates Accepted in Good Faith

Missouri – Accepting Exemption Certificates from Organizations in Good Faith

SALT Report 1944 – The Missouri Department of Revenues issued a ruling regarding whether a Taxpayer can accept an exemption certificate on its sales to an exempt organization in good faith. The Taxpayer sells first aid items, safety supplies, and … Continue reading Missouri – Accepting Exemption Certificates from Organizations in Good Faith

New Jersey – Good Faith Policy and the Acceptance of Exemption Certificates

Update 1130 – The New Jersey Division of Taxation has issued a sales and use tax bulletin that discusses the division’s policy on good faith, as revised by the Streamlined Sales and Use Tax Agreement, and its use in the acceptance of exemption cer… Continue reading New Jersey – Good Faith Policy and the Acceptance of Exemption Certificates