Alabama – Certificate of Exemption Requirements For Government Entity Projects STC-1

SALT Report 3689 – Alabama Legislative Act 2013 – 205 requires the Department of Revenue to issue Form STC-1, Sales and Use Tax Certificate of Exemption for Government Entity Projects, to all contractors and subcontractors working on qualifying governmental entity Continue reading Alabama – Certificate of Exemption Requirements For Government Entity Projects STC-1

Colorado – How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders

SALT Report 3203 – The Colorado Department of Revenue recently revised  Colorado FYI Sales 1 (12/1/13) addressing circumstances where vendors must determine whether a customer may purchase taxable goods without paying sales tax.   The following circumstances are covered in detail: Continue reading Colorado – How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders

Minnesota – Gasoline and Diesel Fuel Sales to State and Local Units of Government

SALT Report 2976 – The Minnesota Department of Revenue updated a petroleum tax fact sheet for distributors of gasoline and diesel fuel to provide guidance regarding sales made to state and local governments.  The fact sheet reflects that effective January Continue reading Minnesota – Gasoline and Diesel Fuel Sales to State and Local Units of Government