MULTI STATE – The Wayfair Decision: What Manufacturers Need to Know About Sales Tax

Many businesses, including manufacturers, that buy or sell products across state lines are affected by the U.S. Supreme Court’s landmark decision in South Dakota v. Wayfair. In this decision, South Dakota’s “economic nexus” statute that requires certain out-of-state sellers to register Continue reading MULTI STATE – The Wayfair Decision: What Manufacturers Need to Know About Sales Tax

Minnesota – The DOR Has Openings In Their Upcoming Sales And Use Tax Classes

Basic Sales and Use Tax classes October 1, 2019 Duluth October 2, 2019 Webinar October 9, 2019 Brainerd October 10, 2019 Burnsville October 16, 2019 St. Paul October 23, 2019 Forest Lake October 29, 2019 Minnetonka Sales and Use Tax Continue reading Minnesota – The DOR Has Openings In Their Upcoming Sales And Use Tax Classes

California—Five Day Notice Of Re-Adoption Of Emergency Regulations – Sales And Use Tax Exclusion (STE) Program

SALT Report 3391– CAEATFA is issuing a Notice of Re-Adoption of Emergency Regulations with proposed Regulation Text and the Finding of Emergency for the Emergency Rulemaking File for the STE.  The STE Program was authorized by Senate Bill 1128, which Continue reading California—Five Day Notice Of Re-Adoption Of Emergency Regulations – Sales And Use Tax Exclusion (STE) Program

Vermont – Guidance Regarding Permanent Installations in Homes and Businesses

SALT Report 3097 – The Vermont Department of Taxes issued an advisory regarding the sales and use tax responsibilities of manufacturers, sellers, and contractors who purchase items that will be permanently installed in a home or business. In Vermont, contractors Continue reading Vermont – Guidance Regarding Permanent Installations in Homes and Businesses

California – CAEATFA Applications Available

SALT Report 3085 – The application for the California Alternative Energy and Advanced Transportation Financing Authority Sales and Use Tax Exclusion Program for manufacturers of energy efficient products and advanced manufacturing projects is now available to all interested parties. Applications Continue reading California – CAEATFA Applications Available

Iowa – Sales Tax Webinar for Manufacturers

SALT Report 3074 – The Iowa Department of Revenue is offering a free online Webinar that will focus on the sales tax issues specific to manufacturers and the manufacturing industry. The Webinar is scheduled for Thursday, October 10 from 12:00 Continue reading Iowa – Sales Tax Webinar for Manufacturers

Washington – Exemption for Dairy Product Manufacturers

SALT Report 3049 – The Washington Department of Revenue issued a notice regarding the business and occupation tax exemptions available to manufacturers of dairy products.  The exemptions were expanded to include wholesale sales by a dairy product manufacturer to a Continue reading Washington – Exemption for Dairy Product Manufacturers

Washington – Exemptions for Solar Energy Systems and Semiconductor Materials

SALT Report 3048 – The Washington Department of Revenue issued guidance regarding the reduced B&O tax rate for manufacturers of solar energy systems and the amended sales and use tax exemption for items used to process semiconductor materials. The notice Continue reading Washington – Exemptions for Solar Energy Systems and Semiconductor Materials

New Mexico – Expanded Deductions for Sales to Manufacturers

SALT Report 2845 – The New Mexico Taxation and Revenue Department updated its guidance regarding the expanded deductions available for sales of tangible personal property to manufacturers.  Specifically noted was that section 7-9-46 NMSA 1978 was amended to include “tangible Continue reading New Mexico – Expanded Deductions for Sales to Manufacturers

Louisiana – Changes to the State Sales Tax Return

SALT Report 2796 – The Louisiana Department of Revenue announced that they have made three changes to the state Sales Tax Return, Form R-1029.  The changes will be effective with the July return, which is due August 20, 2013. 1) Continue reading Louisiana – Changes to the State Sales Tax Return