California – Terravant Wine Decision True Object Test (Lease v. Service)

Salt Report 3559 – At the first BOE hearing on January 21, 2015 this year, the board considered the appeal of Terravant Wine Company LLC.  In a taxpayer victory, the unresolved issues being decided were as follows: Whether petitioner was Continue reading California – Terravant Wine Decision True Object Test (Lease v. Service)

Washington – Use Tax Liability for Lessees on Leased TPP

SALT Report 3216 –Excise Tax Advisory 3186.2014 addresses a lessee’s use tax payment responsibility. This most frequently occurs when a lessee puts to use leased property into Washington from outside the state.  With certain exceptions detailed in the ETA the Washington Continue reading Washington – Use Tax Liability for Lessees on Leased TPP

New Mexico – Type 6 NTTCs for Construction Services and Equipment

SALT Report 3104 – The New Mexico Taxation and Revenue Department updated a bulletin that discusses the use of Type 6 nontaxable transaction certificates. The bulletin addresses the deduction from gross receipts tax that is available for sales of certain Continue reading New Mexico – Type 6 NTTCs for Construction Services and Equipment

District of Columbia – Reduced Tax Rate Notice

SALT Report 2999 – The DC Office of Tax and Revenue issued a notice that discusses the sales and use tax rate decrease that will go into effect on October 1, 2013.  On that date, the general rate of tax Continue reading District of Columbia – Reduced Tax Rate Notice

Arizona – Local Tax Rate Changes

SALT Report 2984 – The Arizona Department of Revenue released a list of the local transaction privilege tax changes that will take effect in 2013. Yuma County An increase in the health services district tax will become effective on October Continue reading Arizona – Local Tax Rate Changes

Missouri – Taxability of Patient Video Surveillance Systems

SALT Report 1385 – The Missouri Department of Revenue ruled that sales made by an out-of-state company who provides video monitoring equipment and networking services to health care facilities are not taxable. The company leases equipment to hea… Continue reading Missouri – Taxability of Patient Video Surveillance Systems