California – State Could Cut Your High Sales Tax If It Taxed Business Services. Why That Won’t Happen—Yet

CALmatters Economy by Antoinette Siu May 22, 2018 Consider these two scenarios: A family spends Saturday afternoon at the local shopping center, buying a new washing machine, summer sandals, children’s books and dog food. With every purchase, the state takes Continue reading California – State Could Cut Your High Sales Tax If It Taxed Business Services. Why That Won’t Happen—Yet

California – Sales and Use Tax On Services: Senate Bill 8 Introduces Discussion Through The Upward Mobility Act

Salt Report 3557– On December 1, 2014 Senator Bob Hertzberg introduced Senate Bill 8 describing conceptual reasoning for expanding sales and use tax impositions in California to include services. “California’s two trillion dollar economy has shifted from being mainly agricultural Continue reading California – Sales and Use Tax On Services: Senate Bill 8 Introduces Discussion Through The Upward Mobility Act

Maine – Guidance on Casual and Infrequent Sales Updated

SALT Report 3107 – Maine Revenue Services updated an information bulletin that addresses the application of sales and use tax to casual or infrequent sales.  The bulletin states that casual sales are those that involve isolated transactions in which tangible Continue reading Maine – Guidance on Casual and Infrequent Sales Updated

Tennessee – Taxability of Remote Storage and Virtual Computing Services

SALT Report 3076 – The Tennessee Department of Revenue issued a letter ruing regarding a Taxpayer’s charges for remote storage and virtual computing services. These services allow the Taxpayer’s customers to access certain computer applications and platforms, server bandwidth, and Continue reading Tennessee – Taxability of Remote Storage and Virtual Computing Services

Wyoming – Taxability of Lodging and Guide Services

SALT Report 3060 – The Wyoming Department of Revenue issued guidance regarding the taxability of charges for outdoor guides, lodging, and meals when provided by a guide, outfitter, or dude ranch.  The Department advises that the manner in which the Continue reading Wyoming – Taxability of Lodging and Guide Services

Massachusetts – Reporting and Filing Date for Computer Services Extended

SALT Report 2977 – The Massachusetts Department of Revenue announced that they are extending the due date for reporting and remitting the sales and use tax collected on computer system design services and modifications, integrations, enhancements, installations, and configurations of Continue reading Massachusetts – Reporting and Filing Date for Computer Services Extended

New Jersey – Taxability of Dog Training Classes and Boarding Services

SALT Report 2972 – The New Jersey Division of Taxation issued a letter ruling regarding the application of sales and use tax to a certified trainer’s charges for dog training classes, dog sitting services, and sales of trained dogs. In Continue reading New Jersey – Taxability of Dog Training Classes and Boarding Services

Minnesota – Revised Local Governments Fact Sheet

SALT Report 2956 – The Minnesota Department of Revenue revised a fact sheet that discusses the sales tax exemptions that apply to local governments.  The publication was revised to reflect that effective January 1, 2014, cities and counties are exempt Continue reading Minnesota – Revised Local Governments Fact Sheet

Maine – Guidance Issued on Recent Legislative Changes

SALT Report 2940 – Maine Revenue Services issued a bulletin that discusses recent legislative changes to certain sales and services, sales and use tax exemptions, and the State’s registration requirements. New Taxable Sales and Services Group Residential Services for persons Continue reading Maine – Guidance Issued on Recent Legislative Changes

Minnesota – Repair and Maintenance Services for Individuals

SALT Report 2895 – The Minnesota Department of Revenue updated its sales tax fact sheet to provide guidance regarding the taxability of repair and maintenance services for individuals. Generally, repair and maintenance labor for individuals is not taxable so long Continue reading Minnesota – Repair and Maintenance Services for Individuals