St. Louis Voters to Decide on Use Tax; Cardinals Say No to Car Rental Levy
- An Uneasy Marriage: Sellers and Certified Service Providers. Moore, Stephen // Journal of State Taxation;Spring2003, Vol. 21 Issue 4, p65
Explores the relationship between certified service providers and sellers under the Uniform Sales and Use Tax Administration in the U.S. Rights and responsibilities of both parties in the area of sales and use tax audits; Implications for policies on taxation.
- Multistate Taxation. Haldi, John; Liptak, Kristi A. // Corporate Business Taxation Monthly;May2001, Vol. 2 Issue 8, p31
Reports on the decisions of state trial and appellate courts in the U.S. on several cases involving state sales and use taxation in 2001. Ruling of the Tennessee Chancery Court for Davidson County on the case of America Online Inc. on March 12, 2001; Ruling of the Georgia Court of Appeals on...
- SST taxability matrix revised. // Sales & Use Tax Alert;11/1/2010, Vol. 20 Issue 19, p7
The article reports on the state of Oklahoma's revision of its Streamlined Sales and Use Tax (SST) taxability matrix.
- Website hosting not taxable. // Sales & Use Tax Alert;5/1/2011, Vol. 21 Issue 8, p7
The article reports on the revision of a technical bulletin on the sales and use tax treatment of computer software and services by the Vermont Department of Taxes, to show that website hosting is not subject to tax when a website design is maintained on a remote server.
- Return due date changed. // Sales & Use Tax Alert;4/1/2011, Vol. 21 Issue 6, p6
The article states that, effective October 1, 2011, the due date for a Nebraska sales and use tax return is the 20th of the month following the prior reporting period.
- Vendors allowed credit. // Sales & Use Tax Alert;4/1/2011, Vol. 21 Issue 6, p7
The article reports that, effective January 1, 2012, vendors and direct payers who pay Wyoming sales and use taxes on the 15th day of the month taxes are due, instead of the usual last day of the month, will be allowed a credit for accounting and tax reporting expenses incurred.
- Transportation regulation adopted. // Sales & Use Tax Alert;10/1/2012, Vol. 22 Issue 17, p7
The article discusses the provisions and coverage of Rhode Island Division of Taxation's implementation of a sales and use tax regulation on taxable transportation services such as taxicabs, limousine services, and charter bus services.
- Online information charges taxable. // Sales & Use Tax Alert;10/1/2012, Vol. 22 Issue 17, p7
The article discusses the provisions and coverage of Tennessee's sales and use tax involving access to online information such as written online materials and application service provider simulation programs.
- Natural gas used in ovens exempt. // Sales & Use Tax Alert;10/1/2012, Vol. 22 Issue 17, p7
The article discusses the provisions and exemption of Tennessee's sales and use tax involving the use of natural gas in food production facilities.