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

New Jersey – State Enacts Voluntary Disclosure Initiative For Certain Out-Of-State Sellers

SALT Report 3931 – The New Jersey Division of Taxation has announced a voluntary disclosure program for out-of-state sellers with click-through agreements with businesses in New Jersey. The program will run from August 21, 2017 to November 21, 2017. This program Continue reading New Jersey – State Enacts Voluntary Disclosure Initiative For Certain Out-Of-State 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

Multi-state – Is Consumer Behavior Shaping Evolution of Tax Incentives?

From Weekly State Tax Report – February 6, 2017 The Bloomberg BNA Tax Management Weekly State Tax Report filters through current state developments and analyzes those critical to multi-state tax planning. By Hayes R. Holderness Hayes R. Holderness is a Continue reading Multi-state – Is Consumer Behavior Shaping Evolution of Tax Incentives?

New Jersey – Letter Ruling On Sales Of Packaged Sushi Products

SALT Report 3486 – A New Jersey taxpayer requested a letter ruling to determine the taxability of sushi which is purchased from an outside seller who also prepares and packages the sushi.  The taxpayer does not provide an eating area Continue reading New Jersey – Letter Ruling On Sales Of Packaged Sushi Products

New Jersey – Super Bowl Tickets Exempt From Sales Tax

SALT Report 3233 – According to this article, New Jersey’s agreement to waive the sales tax imposition on the admission charges to the game is not out of the ordinary.  The deal cost the state approximately $8 Million in lost Continue reading New Jersey – Super Bowl Tickets Exempt From Sales Tax

New Jersey – Taxability of Dog Training Classes and Boarding Services

SALT Report 2972 – The New Jersey Division of Taxation issued a letter ruling regarding the application of sales and use tax to a certified trainer’s charges for dog training classes, dog sitting services, and sales of trained dogs. In Continue reading New Jersey – Taxability of Dog Training Classes and Boarding Services

New Jersey – Wrapping Supplies Sold to Food Service Providers

SALT Report 2964 – The New Jersey Division of Taxation issued a letter ruling regarding the application of sales and use tax to sales of plastic delivery bags, plastic plates, paper and Styrofoam plates, cups, and bowls to restaurants and Continue reading New Jersey – Wrapping Supplies Sold to Food Service Providers

New Jersey – Taxability of Information Services

SALT Report 2868 – The New Jersey Division of Taxation released a publication that discusses the application of sales and use tax to information services.  An information services is defined as the “furnishing of information of any kind, which has Continue reading New Jersey – Taxability of Information Services