Bipartisan U.S. Senate Bill Would Give Both SST and Non-SST States Collection Authority

SALT Report 1202 – On November 9, 2011, a bipartisan group of 10 U.S. senators announced the introduction of legislation that would give states implementing sales tax simplification requirements the authority to require remote sellers to collect s… Continue reading Bipartisan U.S. Senate Bill Would Give Both SST and Non-SST States Collection Authority

South Carolina – Change to the Taxability of Warranty and Maintenance Contracts

SALT Report 1201 – The South Carolina Department of Revenue has issued a reminder for taxpayers that as of September 1, 2011, the application of sales and use tax pertaining to warranty and maintenance contracts, and to the removal of parts for th… Continue reading South Carolina – Change to the Taxability of Warranty and Maintenance Contracts

Indiana – Gasoline Prepayment Rate Increased

SALT Report 1200 – The Indiana Department of Revenue has released a notice regarding the state‚Äôs prepaid gasoline sales tax rate for 2012. The prepayment rate is calculated twice a year by the Department and is effective January 1 through June 30,… Continue reading Indiana – Gasoline Prepayment Rate Increased

Illinois – Guidance on Common Sales Tax and E911 Surcharge Exemptions

The SALT Report 1199 – Illinois has revised a publication that provides information regarding sales tax exemptions, such as the collection and remittance of the new E911 surcharge. Prepaid Wireless E911 Surcharge: Retailers who sell prepaid wirele… Continue reading Illinois – Guidance on Common Sales Tax and E911 Surcharge Exemptions