Pennsylvania – e-File Mandate for Third-Party Preparers

SALT Report 3039 – The Pennsylvania Department of Revenue issued guidance regarding the electronic filing requirements for third-party return preparers who file 11 or more sales and use tax returns per year. Under the provisions of 72 P. S. § 10, a Continue reading Pennsylvania – e-File Mandate for Third-Party Preparers

Missouri – Determining When Title Transfers to Out-Of-State Customers

SALT Report 2720 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of engines, generators, and equipment when sold to a customer who arranges for a third party common carrier to pick up the equipment from Continue reading Missouri – Determining When Title Transfers to Out-Of-State Customers

Tennessee – Taxability of Manufacturer’s Purchase of Third-Party Services

SALT Report 2025 – The Tennessee Department of Revenue issued a ruling regarding the taxability of transactions that occur between a third party contractor and a manufacturer. The Taxpayer, in this case, manufactures tangible personal property for… Continue reading Tennessee – Taxability of Manufacturer’s Purchase of Third-Party Services