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

Connecticut – Drop Shipment Rule

SALT Report 2597 – The Connecticut Department of Revenue Services updated their guidance regarding the application of sales and use tax to drop shipments. The policy statement referrers to the statutory definition of a retail sale provided in Conn. Gen. Continue reading Connecticut – Drop Shipment Rule