North Dakota – Retailer Compensation, Environmental Charges, Leases and Rentals

SALT Report 1316 – The North Dakota State Tax Commissioner’s 2012 newsletter discusses changes affecting retailer compensation, the sales and use tax treatment of lease and rental charges, disposal and environmental charges, and returned merchandi… Continue reading North Dakota – Retailer Compensation, Environmental Charges, Leases and Rentals

Ohio – Bankruptcy Did Not Discharge Personal Liability

SALT Report 1315 – The Ohio Board of Tax Appeals determined that a partner of a limited liability corporation and his wife were personally liable for the LLC’s unpaid Ohio sales tax because they had knowledge of their obligation to file returns an… Continue reading Ohio – Bankruptcy Did Not Discharge Personal Liability

New York – Appeal Dismissed Due to Late Filing

SALT Report 1314 – A New York taxpayer filed a petition with the Division of Tax Appeals challenging a sales and use tax assessment for the period of June 1, 1988 through August 31 1991. The taxpayer is requesting a refund in the amount of $732,… Continue reading New York – Appeal Dismissed Due to Late Filing

Missouri – SST Conformity, Tax Credit Elimination and Tax Rate Changes Introduced

SALT Report 1313 – A bill has been pre-filed in the Missouri House of Representatives that would authorize Missouri to enter into the Multistate Streamlined Sales and Use Tax Agreement, eliminates all state tax credits, phases in a flat income tax… Continue reading Missouri – SST Conformity, Tax Credit Elimination and Tax Rate Changes Introduced

Delaware – Business License Renewal Reminder

SALT Report 1312 – The Delaware Division of Revenue issued a reminder for taxpayers regarding their 2011 business licenses which expired on December 31st. All businesses operating in Delaware are required to have a state business license as well a… Continue reading Delaware – Business License Renewal Reminder

Connecticut – New EFT Rules Make it Easier for Taxpayers

SALT Report 1311 – The Connecticut Department of Revenue Services announced new electronic payment rules that will take effect January 1, 2012. Due to recently passed legislation all electronic filing payments will now be considered on-time as lon… Continue reading Connecticut – New EFT Rules Make it Easier for Taxpayers