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

Illinois – Updated Reciprocal/Non-Reciprocal Vehicle Tax Rate Chart

SALT Report 2567 – The Illinois Department of Revenue has updated its chart that provides guidance as to whether a nonresident is eligible to claim an exemption from the retailers’ occupation tax when they purchase a motor vehicle or trailer Continue reading Illinois – Updated Reciprocal/Non-Reciprocal Vehicle Tax Rate Chart

Virginia – Unconventional Vehicles Subject to Retail Tax

SALT Report 2387 – Legislation has been enacted in Virginia that subjects all-terrain vehicles, off-road motorcycles, foot scooters, and mopeds to the Virginia retail sales and use tax, however, these vehicles are exempt from the motor vehicle sales and use Continue reading Virginia – Unconventional Vehicles Subject to Retail Tax