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SALT

Who Can Apply for a Sales Tax Exemption? 

Sales tax exemption certificates are a common compliance tool businesses use to avoid paying sales tax on qualifying purchases. While exemption certificates are commonly used, eligibility depends on state-specific rules, the type of exemption, and whether the purchaser is properly registered.  General Rule  In most states, businesses are generally required to be registered for sales tax before issuing an exemption […]

South Carolina Supreme Court Reviews $12M Amazon Sales Tax Dispute

Overview of the Amazon sales tax Supreme Court case Amazon is currently facing a pivotal legal ch...

Maximizing Business Savings: Tax Recovery and Energy Cost Optimization

Every business strives to improve its bottom line, but many unknowingly lose money due to overpai...

The Expanded Reach of Physical Nexus in a Post-Wayfair World

The Wayfair decision in 2018 brought significant attention to economic nexus, fundamentally resha...

Mastering Sales and Use Tax Exemptions: What You Really Need to Know

Sales and use tax exemptions can be a valuable financial advantage for businesses, helping to red...

Filing Protective Refund Claims for Maryland’s Digital Advertising Tax as Sta...

Overview of Maryland’s Digital Advertising Tax (DAT) Since January 2022, Maryland’s Digital Adver...

Navigating State and Local Tax Challenges in the Biotech Industry

The biotechnology industry is a rapidly evolving sector that requires significant investment in r...

2025 Louisiana Sales and Use Tax Legislative Changes

Louisiana rolled out sweeping changes to its sales and use tax laws starting January 1, 2025, aim...

Massachusetts Expands Tax Exemptions for Data Centers: What CPAs Need to Know

On November 20, 2024, Governor Maura Healey signed into law new sales tax exemptions aimed at pro...

Massachusetts Sales and Use Tax Exemption Expanded to Include Qualified Data ...

Massachusetts Expands Tax Exemptions for Data Centers Massachusetts has new sales tax exemptions ...

Arizona Business Challenges Louisiana’s Sales Tax System in Federal Appeals C...

Introduction An Arizona-based family business is taking legal action to address the burdensome na...

Surge in City and Local Sales Tax Rates

Introduction to Local Sales Tax Rates: Amid growing economic pressures, local governments across ...

Shipping and handling

Shipping and Handling: Unraveling the Complex Sales Tax Rules Across States 

Maximize your use of sales tax exemptions with Leyton! Discover what benefits are available for c...