Iowa – Sales Tax Permit May Be Required for Schedule C Filers
SALT Report 1990 – The Iowa Department of Revenue reminds taxpayers who file a federal Schedule C with their income tax return that they should verify with the Department of Revenue whether they are...
View ArticleIowa – Definition of Food and Food Ingredients is Amended
SALT Report 2333 – The Iowa State Legislature amended the definition of food and food ingredients to include beverage-grade carbon dioxide gas. The addition was made to conform to the definition...
View ArticleIowa – Taxability of Landscaping and Lawn Care Services
SALT Report 2339 – The Iowa Department of Revenue issued guidance regarding the taxability of landscaping, lawn mowing, and lawn care services. These services are taxable unless performed on or in...
View ArticleIowa – Newly Enacted and Amended Sales and Use Tax Exemptions
SALT Report 2437 – New legislation in Iowa creates a new sales and use tax exemption and amends an existing exemption. New Exemption The sales price from the sale of chemicals, solvents, sorbents,...
View ArticleIowa – Exemption for Hydroelectricity Conversion Property
SALT Report 2472 – The Iowa State Legislature enacted legislation that creates a sales and use tax exemption for hydroelectricity conversion property when used as an electric power source. The...
View ArticleIowa – Penalty Waiver Request Form Now Available Online
SALT Report 2499 – The Iowa Department of Revenue issued a new online form for taxpayers who wish to request a waiver of penalties for failure to timely file a return or pay tax on Iowa sales and use,...
View ArticleIowa – Amended Definition of Manufacturer
SALT Report 2980 – Recently enacted legislation in Iowa amends the definition of a manufacturer. Senate File 452 amended section 423.3, subsection 47 to define a manufacturer as “a person who...
View ArticleIowa – Sales Tax Webinar for Manufacturers
SALT Report 3074 – The Iowa Department of Revenue is offering a free online Webinar that will focus on the sales tax issues specific to manufacturers and the manufacturing industry. The Webinar is...
View ArticleIowa – Sales Tax Holiday August 1 and 2, 2014
SALT Report 3422 – Iowa’s annual sales tax holiday will be held on Friday, August 1 and Saturday, August 2, 2014. The exemption applies to select clothing and footwear. For Further Information: Iowa’s...
View ArticleIowa – Filing Extension Granted For Period Ending June 30, 2014
SALT Report 3471 – A filing extension has been granted for counties in which Governor Branstad declared disaster areas due to flooding. Qualifying counties can file their quarterly Iowa sales and use...
View ArticleMulti-State – Sales Tax Holidays For Back-To-School Shoppers in 2017
Kiplinger Kip Tips by Sarah Smith July 6, 2017 These 16 states offer sales tax breaks on everything from computers to paintbrushes this summer. Before you wander the aisles of your favorite department...
View ArticleIowa – Sales Tax Holiday Weekend August 4th – August 5th
SALT Report 3913 – Get select clothing and footwear items tax exempt. Each item must have a selling price of $100 or less. Some tax free items include: Clothing and footwear for everyday wear such as...
View ArticleMultistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State...
SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017....
View ArticleMultistate – MTC Online Marketplace Seller Voluntary Disclosure (24 State...
SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017....
View ArticleMulti-State – Six Weeks Remaining In The MTC Program For Marketplace Sellers
SALT Report 3941 – The Multistate Tax Commission’s Online Marketplace Seller Voluntary Disclosure Initiative will consider applications for voluntary disclosure meeting specific eligibility criteria...
View ArticleIowa – Information From The Department Of Revenue: South Dakota v. Wayfair
South Dakota v. Wayfair On June 21, 2018, the U.S. Supreme Court issued a decision in South Dakota v. Wayfair. The Court overruled Quill Corp. v. North Dakota and the requirement that a retailer must...
View ArticleMultistate – Wayfair Economic Nexus (ENexus) Thresholds As of July 24, 2018
ENexus Thresholds As of July 24, 2018 Ref State Date Number of Sales Dollars of Sales Enexus Threshold 1 IN 1/1/2017 200 $100,000 100/200 2 WY 1/1/2017 200 $100,000 100/200 3 RI 8/17/2017 200 $100,000...
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Iowa – Sales Tax Holiday Friday, August 3 and Saturday August 4, 2018
This sales tax holiday does not include Sunday. Exemption period: from 12:01 a.m. Friday through midnight Saturday. No sales tax, including local option sales tax, will be collected on sales of an...
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Iowa – 18th Annual Sales Tax Holiday August 3 – 4
Qualifying clothing or footwear with a selling price of less than $100 will be exempt from sales and local option tax. Read More Here – Iowa Sales Tax Holiday
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Multistate – Wayfair Economic Nexus (ENexus) Enforcement Thresholds As of...
ENexus Thresholds As Of August 21, 2018 Ref No. State Enforcement Date Dollars of Sales Number of Sales Enexus Threshold 1 OH 1/1/2018 $25,000 0 25/0 2 PA 4/1/2018 $10,000 0 10/0 3 HI 7/1/2018...
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