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

Washington – Use Tax Since 1935

SALT Report 3248 – A Washington state perspective on Use Tax…what is it…who owes it…how do I pay it? “Even though the “use tax” has been in effect since 1935, many people still do not fully understand how it functions Continue reading Washington – Use Tax Since 1935

Texas – Use Tax Since 1935

SALT Report 3250 – A Texas state perspective on Use Tax…what is it…who owes it…how do I pay it? “All Texans are responsible for paying use tax when they buy taxable goods and services for use in Texas and the Continue reading Texas – Use Tax Since 1935