Florida – 2016 Annual Resale Certificates Available Online

SALT Report 3838 – 2016 Florida Annual Resale Certificate(s) for sales and communications services tax are available online. To view, download, and print available certificates, go to the e-Services page and select the appropriate tax link under “Print Annual Resale Certificate.” Step-by-step instructions for Continue reading Florida – 2016 Annual Resale Certificates Available Online

California – Sales and Use Tax Guide for Veterinarians Publication 36 (February 2014)

SALT Report 3277 – The California State Board of Equalization has recently updated another one of their publications – this one pertaining to Veterinarians.  Note the emphasis on record keeping and documentation.  Thanks HB. For Further Information:          Sales and Use Continue reading California – Sales and Use Tax Guide for Veterinarians Publication 36 (February 2014)

Arizona – Resale and Exemption Certificates

SALT Report 3268 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading Arizona – Resale and Exemption Certificates

New Mexico – Resale and Exemption Certificate Deadline Reminder (NTTC)

SALT Report 3187 – 60 days means 60 days.  Nontaxable transaction certificate (NTTC) is required for services that are resold in normal course of business.  Under Section 7-9-48 “receipts from selling a service for resale may be deducted from gross Continue reading New Mexico – Resale and Exemption Certificate Deadline Reminder (NTTC)

Florida – Annual Resale Certificate for Sales Tax

SALT Report 3149 – According to the Florida Department of Revenue “Annual Resale Certificates to Be Printed on White Paper – The 2014 Annual Resale Certificates for Sales Tax will be printed on white instead of colored paper.  Dealers who Continue reading Florida – Annual Resale Certificate for Sales Tax

California – New Regulation for Sales of Vehicles by Licensed Dismantlers

SALT Report 3109 – The California State Board of Equalization adopted a new regulation to implement legislation enacted in 2012. AB 2618 provides that any sale of a vehicle, mobile home, commercial coach, or any salvage certificate vehicle by a Continue reading California – New Regulation for Sales of Vehicles by Licensed Dismantlers

Florida – 2014 Annual Resale Certificates Coming Soon

SALT Report 3097 – The Florida Department of Revenue issued a reminder regarding annual resale certificates.  The notice states that dealers who electronically file their sales and use tax returns will receive their 2014 Annual Resale Certificate and Certificate of Continue reading Florida – 2014 Annual Resale Certificates Coming Soon

Maine – Additional Guidance on Sales of Publications

SALT Report 3046 – Maine Revenue Services issued a supplemental notice to provide additional guidance regarding the application of sales and use tax to sales of publications by printers.  Specifically, the notice provides that if you print publications for a Continue reading Maine – Additional Guidance on Sales of Publications

Maine – Guidance on Resale and Retailer Certificates

SALT Report 3012 – Maine Revenue Services has revised its sales and use bulletin that addresses the two types of certificates issued by the state:  retailer certificates and resale certificates. Retailer Certificates When a taxpayer applies to MRS for a Continue reading Maine – Guidance on Resale and Retailer Certificates