Posts Tagged ‘SALT’
Michigan Company Owes Use Tax on Direct Mail Distributed in-State by Out-of-State Printer
By: Tina M. Chunn, SALT Senior Manager At a glance Schedule a free consultation today to learn more! The full story It seems that every day, our mailboxes are full of direct mail advertisements, whether it is a charity soliciting donations, a company looking to sell its product or service, or a candidate requesting our vote. Most…
Read MoreMassachusetts Denies Nonresident’s Refund Claim for COVID-19 Telecommuting
By: Michael Colavito, SALT Director At a glance Schedule a free consultation today to learn more! The full story The Massachusetts Appellate Tax Board (ATB) issued its decision in Sakowski v. Commissioner of Revenue where it upheld the Department of Revenue’s (DOR) COVID-19 income tax withholding regulation as applied to a New Hampshire resident that…
Read MoreWashington Manufacturer Owes Sales Tax on Equipment Used at Separate Packaging Facility
By Jess Johannesen, SALT Director At a glance Schedule a free consultation today to learn more! The full story Most states provide manufacturers with sales tax exemptions that can apply to the equipment and machinery purchased and used in the manufacturing process. However, the application of these exemptions differs from state-to-state due to varying statutory…
Read MoreArkansas Dealership’s Use of Vehicles in Inventory Triggered Sales Tax Assessment
By: Jeff Glickman, SALT Partner At a glance Schedule a free consultation today to learn more! The full story It is a well-settled rule that no sales tax is imposed when a business purchases items that are placed into inventory to be resold. This is commonly referred to as a “sale for resale” and reflects…
Read MoreAprio Releases 2024 End-of-Year Tax Update
The tax guide provides a recap of 2024 tax updates and associated factors that could have significant impact on tax planning for 2025 ATLANTA – Oct. 30, 2024 –Aprio, a top 25 business advisory and accounting firm, has released its 2024 End of Year Tax Update, highlighting 2024 tax updates and factors that will significantly…
Read MoreHawaii, Missouri, and Rhode Island Amend Pass-Through Entity Taxes
At a glance Schedule a free consultation today to learn more! The full story Hawaii, Missouri, and Rhode Island passed legislation that will make significant changes to each state’s pass-through entity tax (PTET). Below is a summary of PTET changes made by each state’s legislation and how they with impact pass-through entities (PTEs) and their…
Read MoreColorado and Massachusetts Analyze Sales/Use Tax Consequences for DNA Testing
At a glance Schedule a free consultation today to learn more! The full story Recent sales and use tax rulings, one issued by Colorado and the other by Massachusetts, highlight each state’s application of the “true object” test to determine that the Company was not required to collect sales tax from customers, and how that…
Read MoreD.C. Recordation/Transfer Tax Triggered by Subsidiary’s Merger into Parent Company
At a glance Schedule a free consultation today to learn more! The full story The D.C. Court of Appeals (D.C.’s highest court) recently held that a transfer of real property due to the merger of one limited liability company (LLC) into another triggered the District’s transfer and recordation taxes.[1] In reaching its decision, the Court concluded that…
Read MoreThe Big Easy’s Sales Tax on Apple’s Music Streaming Service Struck Down as Discriminatory
At a glance Schedule a free consultation today to learn more! The full story On May 2, 2024, the Louisiana Board of Tax Appeals (Board) ruled in favor of Apple to overturn New Orleans’ (City) assessment of the City’s sales tax on subscription fees paid by customers for the Apple Music streaming service.[1] The Board…
Read MoreNebraska Court Holds Officer Personally Liable for Dissolved Company’s Use Tax
By: Camille Adams, SALT Senior Associate At a glance Schedule a free consultation today to learn more! The full story On March 15, 2024, the Nebraska Supreme Court (the Court) issued an opinion upholding an assessment against an officer of a business that failed to pay use tax prior to its dissolution.[1] A deeper dive…
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