Rhode Island – Annual Reconciliations, Returns, and Payments

SALT Report 1356 – Due to many changes, the Rhode Island Division of Taxation has issued an advisory regarding annual sales and use tax reconciliations, returns, and payments. The advisory was issued at the request of retailers and their tax advis… Continue reading Rhode Island – Annual Reconciliations, Returns, and Payments

Minnesota – Click Through Nexus Bill Pre-filed

SALT Report 1355 – The Minnesota House of Representatives pre-filed legislation that provides sales and use tax click-through nexus provisions. If enacted, these provisions will become effective June 30, 2012. Under the pre-filed legislation, a re… Continue reading Minnesota – Click Through Nexus Bill Pre-filed

New York – Proposed Budget Includes Tax Credits

SALT Report 1354 – New York Governor Andrew Cuomo has released his 2012-2013 executive budget which is a pro-growth budget without broad cuts, new taxes, fees or borrowing and contains sales and use, motor fuels, and other tax provisions. The prop… Continue reading New York – Proposed Budget Includes Tax Credits

Kansas – Updated Information Guides for Exemption Certificates and Contractors

SALT Report 1353 – The Kansas Department of Revenue has updated their sales and use tax publications pertaining to new businesses, the usage of exemption certificates, and transactions involving contractors, subcontractors, and repairmen. Exemptio… Continue reading Kansas – Updated Information Guides for Exemption Certificates and Contractors

Alabama – Fuel Oil Used to Operate Tire Curing Presses Not Exempt

SALT Report 1352 – The Alabama Administrative Law Division upheld an assessment by the ADOR against a taxpayer who manufactures tires at three facilities in Alabama. The Taxpayer used what is commonly referred to as a curing press to manufacture t… Continue reading Alabama – Fuel Oil Used to Operate Tire Curing Presses Not Exempt