California – New use Tax Collection Requirements For Out Of State Retailers

“Based on Sales into California, Retailers will have new requirements for collecting sales tax from out of state retailers Effective April 1, 2019. If the retailer’s sales into California exceed $100,000, or, the retailer made sales into California in two Continue reading California – New use Tax Collection Requirements For Out Of State Retailers

Mississippi – Sales And Use Tax Exemption For Trucks, Tractors and Semi Trailers Used In Interstate Commerce Effective July 1, 2014

SALT Report 3343 – Mississippi Governor Phil Bryant signed SB 2934 on April 4, 2014 establishing the criteria for sales and use tax exemption for trucks used in interstate commerce. Section 27-65-101 is amended to add exemption section (rr) as Continue reading Mississippi – Sales And Use Tax Exemption For Trucks, Tractors and Semi Trailers Used In Interstate Commerce Effective July 1, 2014

Multistate – House Judiciary Committee Hearing on Internet Sales Tax Issue (March 12, 2014)

SALT Report 3288 – Chairman Bob Goodlatte is conducting a hearing on the Internet “Sales Tax” Issue which is really the Internet “Use Tax” Issue.   The hearing will be held on March 12, 2014 at 10:00AM in the Rayburn House Continue reading Multistate – House Judiciary Committee Hearing on Internet Sales Tax Issue (March 12, 2014)

Louisiana – Use Tax Since 1935

SALT Report 3261 – A Louisiana state perspective on Use Tax…what is it…who owes it…how do I pay it? “Louisiana, like other states that impose a sales tax, also taxes the use of property that is brought into the state Continue reading Louisiana – Use Tax Since 1935

New York – Use Tax Since 1935

SALT Report 3260 – A New York state perspective on Use Tax…what is it…who owes it…how do I pay it? “When sales tax has not been collected on taxable items or services, tax is required to be paid when the Continue reading New York – Use Tax Since 1935

Michigan – Use Tax Since 1935

SALT Report 3258 – A Michigan state perspective on Use Tax…what is it…who owes it…how do I pay it? “Use tax on tangible personal property is similar to sales tax, but applies to purchases when Michigan sales tax is not Continue reading Michigan – Use Tax Since 1935

Nevada – Use Tax Since 1935

SALT Report 3257 – A Nevada state perspective on Use Tax…what is it…who owes it…how do I pay it? “Taxpayers are often less familiar with Use Tax that with Sales Tax.  Nevada first imposed a Use Tax in 1955.  All Continue reading Nevada – Use Tax Since 1935

Arizona – Use Tax Since 1935

SALT Report 3256 – An Arizona state perspective on Use Tax…what is it…who owes it…how do I pay it? “Use tax is due when tax was not paid on purchases made over the Internet, through toll-free numbers, from mail order Continue reading Arizona – Use Tax Since 1935