SALT Blawg – State and Local Tax
State and Local tax issues require state and local tax knowledge. SALT Blawg provides exactly that knowledge with news updates and commentary about state and local tax issues. You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blawg, offers tax talk for tax pros… in your neighborhood.
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Connecticut Finds Scholastic Used Teachers to Sell Books Creating Nexus to Subject it to Sales Tax
The Connecticut Supreme Court reversed a lower court’s decision and held that Scholastic Book Clubs, Inc. was subject to state sales tax because in-state school teachers acted as its representatives, thereby creating the requisite nexus to justify imposing the tax. For prior coverage of this issue, click here.
Georgia Lawmakers Approve “Amazon” Bill
The Georgia Senate approved legislation, HB 386, which would create click-through ...
Arizona Court Holds that Cooperative Direct Mail Advertising is Not Subject to Use Tax
The Arizona Appeals Court held that cooperative direct mail advertising was not subject to the state’s use tax, since the dominant purpose of the taxpayer’s business was to obtain nontaxable design, mailing and printing services, and not tangible personal property.
Indiana Legislature Passes Bill to Phase Out Inheritance Tax
The Indiana General Assembly has passed legislation, SB 293, which will phase out the state’s inheritance tax, gradually ...
The Colorado Department of Revenue issued a letter ruling explaining the sales exempt status of photovoltaic energy systems. The letter ruling clarified that a company or customer who purchases photovoltaic energy systems is exempt from sales tax because all sales and uses of qualifying renewable energy components are entitled to the renewable component exemption.
Verizon Business Purchasing, LLC Challenges Florida Sales and Use Tax ...
Arizona DOR Finds Nexus for Sales Representatives Providing Customer Support and Training
Of course it had nexus: Arizona DOR rules that corporation has substantial nexus due to presence of sales representatives who provide customer support and training.
California Issues Proposal to Amend Definition of “Retailers Engaged in Business in this State”
California Board of Equalization issues a proposal to amend the definition of “retailers engaged in business in this state,” in conformance with AB 155. It will take effect either ...
State Regulations and Public Notices
California Board of Equalization issues a proposal to amend the definition of “retailers engaged in business in this state,” in conformance with AB 155. It will take effect either September 15, 2012 or January 2013. The effect of this change would be to expand the requirement for retailers to register with the Board and remit California use taxes, or to be subject to payment of these use taxes on such failure to remit.
Utah State Tax ...