Multi-State – Six Weeks Remaining In The MTC Program For Marketplace Sellers

SALT Report 3941 – The Multistate Tax Commission’s Online Marketplace Seller Voluntary Disclosure Initiative will consider applications for voluntary disclosure meeting specific eligibility criteria received during  the time period August 17, 2017 through October 17, 2017. There are six weeks Continue reading Multi-State – Six Weeks Remaining In The MTC Program For Marketplace Sellers

Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017. The following 24 states have agreed to participate Continue reading Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017. The following 24 states have agreed to participate Continue reading Multistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State Initiative) August 17, 2017 through October 17, 2017

Nebraska – Sales Tax Exemption for Gold and Currency Effective April 2, 2014

SALT Report 3337 – Nebraska governor Dave Heineman signed LB 867 to provide a sales and use tax exemption for “currency” and “bullion” as defined: “Bullion means bars, ingots, or commemorative medallions of gold, silver, platinum, or palladium, or a Continue reading Nebraska – Sales Tax Exemption for Gold and Currency Effective April 2, 2014

Nebraska – Taxable Energy Drinks (Supplement or Nutrition)

SALT Report 3199 – Important Sales Tax Information Regarding Energy Drinks.  Taxable Energy drinks “[are] labeled with the Supplemental Facts box… [and designated as] dietary supplements.”  In contrast, energy drinks with a “Nutrition Facts [label]…are exempt as a food products.  Continue reading Nebraska – Taxable Energy Drinks (Supplement or Nutrition)

Nebraska – Corrected Guide for Laundries and Dry Cleaners

SALT Report 3107 – The Nebraska Department of Revenue revised its sales and use tax guide for laundries and dry cleaners to correct an error in an example related to the calculation of gross receipts from vending machines sales. In Continue reading Nebraska – Corrected Guide for Laundries and Dry Cleaners

Nebraska – How Municipal Boundary Changes Affect Local Taxes

SALT Report 2967 – The Nebraska Department of Revenue issued guidance that explains how a boundary change impacts a city’s sales and use taxes. Under Nebraska law, a city can only start, terminate, or change its sales and use tax Continue reading Nebraska – How Municipal Boundary Changes Affect Local Taxes

Nebraska – Taxability Matrix Revised Again

SALT Report 2925 – The Nebraska Department of Revenue submitted a revised version of their Streamlined Sales and Use Tax Agreement taxability matrix.  Changes to the taxability matrix reflect that digital audiovisual works, digital audio works, and digital books when Continue reading Nebraska – Taxability Matrix Revised Again

Nebraska – 2013 Sales and Use Tax Legislative Changes

SALT Report 2870 – The Nebraska Department of Revenue issued a notice that discusses the 2013 legislative changes that affect various state taxes.  The following address changes to the sales and use tax laws. Net Metering of Electricity Effective October Continue reading Nebraska – 2013 Sales and Use Tax Legislative Changes

Nebraska – Updated Taxability Matrix

SALT Report 2773 – On July 23, 2013, the Nebraska Department of Revenue submitted updated versions of their Streamlined Sales and Use Tax Agreement taxability matrix and certificate of compliance. The certificate of compliance was revised to reflect amendments to Continue reading Nebraska – Updated Taxability Matrix