State and local tax news brought to you by Zaldivar and Associates
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
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also rescinds a previous private lett… Continue reading Kansas – Taxability of Firearms and Prior Firearms Guidance Rescinded
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
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
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
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