California – Taxability of Seasonal Items

SALT Report 1295 – The California State Board of Equalization issued a News Release to remind sellers and shoppers that many seasonal items are subject to sales and use tax. The news release addresses the taxability of the following items: Firewoo… Continue reading California – Taxability of Seasonal Items

Illinois – Sunset Dates Extended for Certain Exemptions

SALT Report 1294 – Illinois has enacted legislation extending certain exemptions from the retailer’s occupation tax (ROT), the service occupation tax (SOT), and the service use tax (SUT). Effective June 1, 2012 the sunset date of any ROT, SOT, or … Continue reading Illinois – Sunset Dates Extended for Certain Exemptions

California – Emergency Relief for Taxpayers Affected by Windstorms

SALT Report 1293 – The California State Board of Equalization announced that extensions for filing taxes, audits, billing notices, assessments and relief from penalties are available for individuals and/or businesses that have been affected by the… Continue reading California – Emergency Relief for Taxpayers Affected by Windstorms

South Carolina – Exemption for Medical Supplies

SALT report 1292 – The South Carolina Department of Revenue issued a Revenue Ruling regarding exemptions for medicines, prosthetic devices, and medical supplies. The ruling addresses the taxability of certain items and the application of the exemp… Continue reading South Carolina – Exemption for Medical Supplies