Virginia – Data Center Tax Breaks a Good Deal: Report

State and local governments doling out tax breaks to companies building and leasing data centers are a widespread practice, albeit a controversial one, since a new data center doesn’t create nearly as many new jobs as, say, a factory. But Continue reading Virginia – Data Center Tax Breaks a Good Deal: Report

Louisiana – Proposed Notification Law (HB 1121) Ascending Through Legislature

SALT Report 3815 – The Louisiana legislature recently voted on and advanced their version of the remote seller Notification Law (Similar to SR 3786 Colorado DMA v. Brohl). On May 25, 2016 the House voted 51 Yea to 22 Nay Continue reading Louisiana – Proposed Notification Law (HB 1121) Ascending Through Legislature

Washington – Taxability of Online Dating Services

SALT Report 2980 – The Washington Department of Appeals issued a decision regarding a Taxpayer who operates a website that provides dating advice and allows its members to enter personal information and upload photographs for other members to view.  At Continue reading Washington – Taxability of Online Dating Services

Connecticut – Audit Examination Policy for Retail Transactions

SALT Report 2233 – The Connecticut Department of Revenue Services issued guidance regarding their newly enacted procedures that were created to minimize the potential for multiple taxation of retail sales in situations where an audit of a retailer and its retail Continue reading Connecticut – Audit Examination Policy for Retail Transactions

Washington – Mobile Video Arcade Services Taxable as a Retail Sale

3/5/2013 SALT Report 2216 – The Appeals Division of the Washington Department of Revenue issued a ruling regarding the application of sales and use tax to a mobile video arcade service. In this case, the Taxpayer is appealing a previous audit deci… Continue reading Washington – Mobile Video Arcade Services Taxable as a Retail Sale