Missouri – Exemption for Sales of Aviation Jet Fuel Extended

SALT Report 1620 – The Missouri State Legislature passed legislation that extends the sales and use tax exemption for sales of aviation jet fuel. The exemption applies to common carriers involved in interstate air transportation of passengers and … Continue reading Missouri – Exemption for Sales of Aviation Jet Fuel Extended

Kansas – Taxability of Firearms and Prior Firearms Guidance Rescinded

SALT Report 1619 – The Kansas Department of Revenue issued a Private Letter Ruling that discusses the taxability of firearms, firearm parts, firearm accessories, and firearm-related services. The letter ruling also rescinds a previous private lett… Continue reading Kansas – Taxability of Firearms and Prior Firearms Guidance Rescinded

Wisconsin – Exemptions for Farm Suppliers and Farmers

SALT Report 1618 – The Wisconsin Department of Revenue has updated a sales and use tax publication for farmers and farm suppliers. The updated publication reflects laws recently enacted by the Wisconsin Legislature and are in effect as of July 1, … Continue reading Wisconsin – Exemptions for Farm Suppliers and Farmers

Virginia – Corporate Officer Not Liable for Unpaid Taxes

SALT Report 1617 – The Virginia Department of Taxation found that an individual taxpayer was not liable for the unpaid retail sales and use taxes of a Virginia corporation because he did not satisfy the criteria that is needed to determine a corpo… Continue reading Virginia – Corporate Officer Not Liable for Unpaid Taxes

Missouri – Exemption for Certain Motor Vehicles

SALT Report 1616 – The Missouri General Assembly recently passed legislation that provides a sales tax exemption for certain motor vehicles. Effective August 28, 2012, motor vehicles in excess of 54,000 pounds and any trailer pulled by the motor v… Continue reading Missouri – Exemption for Certain Motor Vehicles

Illinois – Controller Was Liable for Unpaid Taxes

SALT Report 1615 – The Illinois Department of Revenue upheld a ruling that found a corporation’s controller personally liable for the corporation’s unpaid retailer’s occupation taxes. Illinois imposes personal liability on those responsible for fi… Continue reading Illinois – Controller Was Liable for Unpaid Taxes

Florida – Failure to Pay Uncontested Tax Resulted in Dismissal of Hearing

SALT Report 1614 – A Taxpayer’s failure to comply with a filing and payment prerequisite resulted in the dismissal of the taxpayer’s request for hearing. The Taxpayer received an assessment of $67,757.46 in unpaid taxes and interest. Initially the… Continue reading Florida – Failure to Pay Uncontested Tax Resulted in Dismissal of Hearing

Wyoming – Vendor’s Compensation and Credits

SALT Report 1613 – The Wyoming Department of Revenue’s most recent issue of Taxing Issues discusses the eligibility requirements that apply to the vendor compensation credit and the changes in how the Department will notify taxpayer’s of credits t… Continue reading Wyoming – Vendor’s Compensation and Credits

Wyoming – Sourcing of Retail Sales, Leases, and Rentals

SALT Report 1612 – The most recent issue of the Wyoming Department of Revenue’s publication, Taxing Issues, discusses the sourcing rules of retail sales, leases and rentals. Wyoming law dictates that when a vendor makes a taxable sale the vendor m… Continue reading Wyoming – Sourcing of Retail Sales, Leases, and Rentals

Hawaii – Requirement to Notify Nonprofits of Tax Benefit Revocation

SALT Report 1611 – Effective July 1, 2012, the Hawaii Director of Taxation is now required to give written notice to nonprofit organizations that their general excise tax benefits will be revoked for failure to obtain a business license or for fai… Continue reading Hawaii – Requirement to Notify Nonprofits of Tax Benefit Revocation