California – 2012 Taxpayers’ Bill of Rights Hearings

SALT Report 1421 – The California State Board of Equalization will hold their annual Taxpayers’ Bill of Rights hearing at 1:30 p.m. on June 26, 2012 in Sacramento. These hearings give taxpayers the opportunity to present ideas, concerns, and recom… Continue reading California – 2012 Taxpayers’ Bill of Rights Hearings

California – Qualified Purchaser Program

SALT Report 1420 – The Board of Equalization approved changes to the Qualified Purchaser Program. These changes may affect your 2011 reporting. The BOE is closing Qualified Purchaser use tax accounts for all QP’s that have filed three consecutive … Continue reading California – Qualified Purchaser Program

Kansas – Sales & Use Tax Jurisdiction Code Booklet

SALT Report 1419 – The Kansas Department of Revenue released an updated jurisdiction code booklet. This publication is useful for sales and use tax filers reporting Kansas tax for more than one local taxing jurisdiction. The Kansas retailers’ sale… Continue reading Kansas – Sales & Use Tax Jurisdiction Code Booklet

Kansas – Exemption Certificate Publication Updated

SALT Report 1418 – The Kansas Department of Revenue has revised their sales and use tax publication regarding exemption certificates. The publication is designed to help businesses understand current sales and use tax regulations and the exemption… Continue reading Kansas – Exemption Certificate Publication Updated

Tennessee – House Passes Bill to Implement Amazon Agreement

SALT Report 1417 – The Tennessee House of Representatives passed a bill that codifies the terms of an agreement between the state and Amazon. According to the bill, Amazon would agree to collect Tennessee sales and use tax beginning in 2014 and th… Continue reading Tennessee – House Passes Bill to Implement Amazon Agreement

Pennsylvania – Keystone Opportunity Zone Act Amended

SALT Report 1416 – Legislation was passed in Pennsylvania that amends the Keystone Opportunity Zone, the Keystone Opportunity Expansion Zone, and the Keystone Opportunity Improvement Zone Act. Effective immediately, the new legislation authorizes … Continue reading Pennsylvania – Keystone Opportunity Zone Act Amended

Missouri – Aircraft Parts and Accessories Not Taxable

SALT Report 1415 – The Missouri Department of Revenue issued a letter ruling regarding a taxpayer’s sales of aircraft parts and accessories. The taxpayer operates an aircraft repair station that is certified by the Federal Aviation Administration … Continue reading Missouri – Aircraft Parts and Accessories Not Taxable

Nebraska – 2012 Sales Tax Seminar Schedule

SALT Report 1414 – The Nebraska Department of Revenue released their spring 2012 sales and use tax seminar schedule. The seminars will address general sales and use tax compliance, as well as issues affecting construction contractors, nonprofit or… Continue reading Nebraska – 2012 Sales Tax Seminar Schedule

Kansas – Click-Through Nexus Provisions and Severance Tax Exemptions

SALT Report 1413 – Legislation has been introduced in the Kansas Senate that, if passed, would enact sales and use tax affiliate and click-through nexus provisions and provide a temporary severance tax exemption for oil production. Affiliate and C… Continue reading Kansas – Click-Through Nexus Provisions and Severance Tax Exemptions

West Virginia – Taxability of Food Items and Supplements

SALT Report 1412 – The West Virginia State Tax Department has updated its publication regarding the reduced consumer sales and service tax rate that applies to food and food ingredients intended for human consumption. Effective January 1, 2012 ite… Continue reading West Virginia – Taxability of Food Items and Supplements