California – Meeting to Discuss Technology Transfer Agreements

SALT Report 1579 – The California State Board of Equalization is holding a meeting to discuss whether the Board should amend Regulation 1507-Technology Transfer Agreements. Topics of discussion include when sales or purchases of software qualify a… Continue reading California – Meeting to Discuss Technology Transfer Agreements

South Dakota – Taxability of Oil and Gas Field Services

SALT Report 1578 – The South Dakota Department of Revenue recently updated their publication regarding the taxability of oil and gas field services. In general, the 4% state tax plus any municipal sales tax applies to the gross receipts from the s… Continue reading South Dakota – Taxability of Oil and Gas Field Services

Rhode Island – Beverage Containers Tax

SALT Report 1577 – The Rhode Island General Assembly recently passed legislation that amends the Beverage Container Tax Law. Effective July 1, 2012, the beverage container tax is expanded to include all non-alcoholic beverages for human consumptio… Continue reading Rhode Island – Beverage Containers Tax

Rhode Island – Tax on Sightseeing Transportation Services Eliminated

SALT Report 1576 – The Rhode Island Division of Taxation issued a notice regarding the taxability of package tours and sightseeing transportation services. Effective July 1, 2012, the law requiring retailers to collect and remit sales and use tax … Continue reading Rhode Island – Tax on Sightseeing Transportation Services Eliminated

New Hampshire – Legislation Prohibiting Reciprocity Agreements Enacted

SALT Report 1575 – New Hampshire recently enacted legislation that prohibits the state from entering into or enforcing reciprocal agreements with other states to deny rights and privileges for nonpayment of taxes owed to another state. This prohib… Continue reading New Hampshire – Legislation Prohibiting Reciprocity Agreements Enacted

Delaware – Failure to Pay Taxes Will Result in License Revocation

SALT Report 1574 – With the passage of HB 257, the Delaware Director of Revenue is now authorized to deny or suspend any Taxpayer’s professional, business, or occupational license for failure to pay taxes when that amount exceeds $1,000.00. “Failu… Continue reading Delaware – Failure to Pay Taxes Will Result in License Revocation