SALT

Automotive Manufacturing & Dealerships

The SALT team represents all segments of the automotive industry, including dealerships, automobile manufacturers and their captive finance companies. Issues we address for our automotive and manufacturing clients include whether:

  • Special purpose entities have nexus as a result of an "economic" presence in a state
  • The manufacturing group may be included for purposes of combined reporting with non-manufacturing affiliates
  • A state may adjust the intercompany pricing for products sold to affiliates
  • Tax, including sales, use, lease or other transaction taxes, is due on consumer vehicle leases
  • Capitalized cost reduction payments made by the lessee are subject to sales, use or other transaction taxes
  • A dealer may reduce its sales tax liability through the use of employee discounts, rebates, dealer cash and/or trade-in credits
  • Dealers are subject to sales or use tax on loaner vehicles and nonresident sales

 

 

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