New Mexico – Delivered groceries may not be taxable

The New Mexico Taxation and Revenue Department has issued new guidance on when grocery deliveries may be subject to gross receipts taxes. Receipts from food sold at a retail food store can be deducted by grocers when filing their gross Continue reading New Mexico – Delivered groceries may not be taxable

Multistate – Simplifying Sales Tax for SaaS in the US

Software as a Service (SaaS) Sales tax in the US can be complicated, to say the least. While the inherent SaaS business model allows for easy selling across the globe, it also adds complexity of understanding the nuances of global/local Continue reading Multistate – Simplifying Sales Tax for SaaS in the US

South Carolina – Private Letter Ruling #20-4 Sales and Use Tax: Software Subscription Service Was Taxable

A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. Private Letter Ruling issued May 18, 2020: QUESTIONS Continue reading South Carolina – Private Letter Ruling #20-4 Sales and Use Tax: Software Subscription Service Was Taxable

New York – Haunted Houses Subject To Sales Tax

SALT Report 3515 – A New York taxpayer filed a petition for an Advisory Opinion regarding sales tax obligations for haunted houses.  The petitioner charges admission to the haunted houses which are registered with the state as amusement rides.  Occasionally Continue reading New York – Haunted Houses Subject To Sales Tax

California – Board of Equalization Defines Taxability of Grocery Store Products

SALT Report 3407 – The California Board of Equalization has released a comprehensive guide designed for owners, managers, and other operators of grocery stores and provides basic information on the application of the California Sales and Use Tax Law to Continue reading California – Board of Equalization Defines Taxability of Grocery Store Products

Utah – Taxable and Nontaxable Items in Same Transaction

SALT Report 1467 – Utah recently enacted legislation that addresses the taxability of separately stated items in sales, lease and rental transactions. SB 27 provides that if a transaction consists of a sale, lease or rental of tangible personal pr… Continue reading Utah – Taxable and Nontaxable Items in Same Transaction