California – Marijuana Growers And Sellers Must Register With BOE

SALT Report 3727 – If a company sells or grows medical cannabis, registration with the Board of Equalization is required – it is the law. Once registered, sales and use tax returns must be filed and taxes must be paid. Continue reading California – Marijuana Growers And Sellers Must Register With BOE

Louisiana—Resale Exemption Certificates Discontinued At Local Level

SALT Report 3388 – Effective November 1, 2009, the Calcasieu Parish Sales and Use Tax Office announced that locally prepared Resale Exemption Certificates will no longer be issued.  In its place, the Louisiana Department of Revenue (DOR) will be issuing Continue reading Louisiana—Resale Exemption Certificates Discontinued At Local Level

Nevada – Resale Certificates Versus Seller’s Permits

SALT Report 3361 – Nevada recently published guidance in their April 2014 issue of Tax Notes.  Among other items of interest, the state is stressing the importance of collecting the proper support for non-taxable transactions.  According to the publication, the Continue reading Nevada – Resale Certificates Versus Seller’s Permits

New Mexico – Resale and Exemption Certificates

SALT Report 3269 – 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 New Mexico – Resale and Exemption Certificates

Florida – Resale and Exemption Certificates

SALT Report 3265 – 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 Florida – Resale and Exemption Certificates

New York – Resale and Exemption Certificates

SALT Report 3264 – 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 New York – Resale and Exemption Certificates

Texas – Resale and Exemption Certificates

SALT Report 3263 – 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 Texas – Resale and Exemption Certificates

California – Board of Equalization (Annual Report FY 2012-13)

SALT Report 3232 – The Board of Equalization Annual Report for Fiscal Year 2012-13 has been released. “Legislation was enacted in 2012 to increase the state sales tax rate to 0.25 percent.   California sales and use tax revenue totaled $44.7 Continue reading California – Board of Equalization (Annual Report FY 2012-13)

Colorado – How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders

SALT Report 3203 – The Colorado Department of Revenue recently revised  Colorado FYI Sales 1 (12/1/13) addressing circumstances where vendors must determine whether a customer may purchase taxable goods without paying sales tax.   The following circumstances are covered in detail: Continue reading Colorado – How to Document Sales to Retailers, Tax-Exempt Organizations and Direct Pay Permit Holders