California – Use Tax Voluntary Disclosure Program

SALT Report 3070 – The California State Board of Equalization released a publication that discusses the state’s use tax voluntary disclosure program.  If you think you may owe use tax because you purchased tangible personal property for use in the Continue reading California – Use Tax Voluntary Disclosure Program

Ohio – Bill to Provide Exemption for Out-of-State Nonprofits Introduced

SALT Report 3095 – The Ohio General Assembly introduced legislation that, if passed, would create a sales tax exemption for out-of-state nonprofit corporations that relocate jobs to the state. For purposes of this exemption, a “qualifying nonprofit corporation” is defined Continue reading Ohio – Bill to Provide Exemption for Out-of-State Nonprofits Introduced

New York – Use Tax Assessment on Chartered Boat Purchased Out-of-State

SALT Report 3010 – The New York Division of Tax Appeals issued a ruling regarding whether the Division of Taxation properly assessed use tax on a boat purchased out of state.  In this case, the Division conducted an audit of Continue reading New York – Use Tax Assessment on Chartered Boat Purchased Out-of-State

Delaware – Tax Safe Harbor for Out-of-State Emergency Service Providers

SALT Report 2778 – The Delaware General Assembly passed a bill that will allow out-of-state businesses to respond to emergencies in Delaware when certain resources and personnel are requested by the State, and a State of emergency has been declared Continue reading Delaware – Tax Safe Harbor for Out-of-State Emergency Service Providers

Louisiana – Exclusion for Repairs to Property Delivered Out of State

SALT Report 2568 – The Louisiana State Legislature amended the state sales and use tax and East Feliciana Parish local tax exclusion for repair services to tangible personal property to provide that these charges are excluded from tax when the Continue reading Louisiana – Exclusion for Repairs to Property Delivered Out of State

Washington – Application of Tax to Out-of-State Printers

SALT Report 2522 – The Washington Department of Revenue issued an excise tax advisory to clarify the Department’s position regarding the application of business and occupation (B&O) taxes to out-of-state printers who sell their printed materials in Washington. Pursuant to Continue reading Washington – Application of Tax to Out-of-State Printers