Virginia – Direct Marketer Eligible for Refund of Erroneously Collected and Remitted Tax

SALT Report 1216 – The Virginia Tax Commissioner ruled that a taxpayer who offers service reminders and service coupons through a direct marketing program is eligible for a Virginia sales and use tax refund. The Taxpayer is a marketing and promoti… Continue reading Virginia – Direct Marketer Eligible for Refund of Erroneously Collected and Remitted Tax

Florida – Alachua and Martin Counties’ Surtax to Expire

SALT Report 1215 – The Alachua County, Florida 0.25% indigent care surtax and the Martin County, Florida, 0.5% infrastructure surtaxes will expire on December 31, 2011. Beginning January 1, 2012, sales tax dealers in those counties are instructed … Continue reading Florida – Alachua and Martin Counties’ Surtax to Expire

Michigan – Aircraft Leased to its Subsidiary is Taxable

SALT Report 1214 – In November 1996, a Michigan corporation (taxpayer) purchased an aircraft which it then leased to its subsidiary, AeroGenesis Aviation, Inc. for use in AeroGenesis’ cargo and passenger transport business. AeroGenesis was certifi… Continue reading Michigan – Aircraft Leased to its Subsidiary is Taxable

New York – Business Owner Charged with Grand Larceny, Filing False Returns and Failure to Pay Sales Tax

SALT Report 1213 – The New York State Department of Taxation and Finance announced that a New York resident who owns and operates a used car dealership was arrested and charged with second-degree grand larceny, five counts of first-degree offering… Continue reading New York – Business Owner Charged with Grand Larceny, Filing False Returns and Failure to Pay Sales Tax

New York – Winners Garage, Inc. v Tax Appeals Tribunal

SALT Report 1212 – The New York Supreme Court, Appellate Division, dismissed a petition filed by Winners Garage, Inc., a corporation that leases taxicabs to drivers in New York City, to review two separate determinations by the New York Tax Appeal… Continue reading New York – Winners Garage, Inc. v Tax Appeals Tribunal