Ohio – Motor Vehicle Sales to Nonresidents

SALT Report 2955 – The Ohio Department of Taxation updated an information release that discusses the application of sales and use tax to sales of motor vehicles by Ohio motor vehicle dealers to non-residents as required by R.C. 5739.029. This Continue reading Ohio – Motor Vehicle Sales to Nonresidents

Vermont – Amended Sales and Use Tax and Fuel Tax Provisions

SALT Report 2564 – Vermont Governor Peter Shumlin signed legislation that amends certain sales and use tax provisions as well as a provision for the fuel gross receipts tax. Drugs and Medical Items for Human Use The sales and use Continue reading Vermont – Amended Sales and Use Tax and Fuel Tax Provisions

Illinois – Updated Reciprocal/Non-Reciprocal Vehicle Tax Rate Chart

SALT Report 2567 – The Illinois Department of Revenue has updated its chart that provides guidance as to whether a nonresident is eligible to claim an exemption from the retailers’ occupation tax when they purchase a motor vehicle or trailer Continue reading Illinois – Updated Reciprocal/Non-Reciprocal Vehicle Tax Rate Chart

Georgia – Construction Performance Tax Bond Form Revised

SALT Report 2558 – The Georgia Department of Revenue recently revised a sales tax form that is required when filing construction industry performance tax bonds. Effective May 2013, Form ST-C 214-3 Nonresident Subcontractor’s Performance Tax Bond and Form ST-C 214-4 Continue reading Georgia – Construction Performance Tax Bond Form Revised

Wisconsin – Non-Motorized Campers Purchased by Non-Residents

SALT Report 2501 – The Wisconsin Department of Revenue updated their guidance regarding the application of sales and use tax to non-motorized campers when purchased by non-residents. Generally, Wisconsin retailers are required to collect the 5% state sales taxes if Continue reading Wisconsin – Non-Motorized Campers Purchased by Non-Residents

South Carolina – Sales of Motor Vehicles and Trailers to Non-Residents

2/27/2013 SALT Report 2196 – The South Carolina Department of Revenue updated an information letter regarding the taxability of certain motor vehicles and trailers sold to non-residents. Code Section 12-36-930 states that sales tax is due on motor… Continue reading South Carolina – Sales of Motor Vehicles and Trailers to Non-Residents

Washington – British Columbians Do Not Qualify for Nonresident Sales Tax Exemption

1/24/2013 SALT Report 2078 – The Washington Department of Revenue issued a reminder to the state’s retailers that residents of British Columbia do not qualify for the non-resident sales tax exemption when shopping in the state. The nonresident exe… Continue reading Washington – British Columbians Do Not Qualify for Nonresident Sales Tax Exemption