Regulatory Analysis

On March 22, 2017, Saskatchewan, Canada announced its annual budget. The changes made to their sales tax were massive and virtually immediate. The most notable was a standard rate increase (effective at midnight that night) from 5.0% to 6.0%. Further, effective April 1 Saskatchewan’s exemptions for children’s clothing, real property services and certain food items […]

The Utah Governor recently signed Senate Bill 16 into law. The law creates a new sales tax exemption for the service of cleaning or washing the exterior of a vehicle, beginning on July 1, 2017. However, an important exception exists. If the service includes any charges related to cleaning the interior of the vehicle, then […]