Kansas – Taxability of Electricity and Lights Used in Warehouses

SALT Report 1669 – The Kansas Department of Revenue issued a private letter ruling regarding the taxability of interior lights and fans used in a Taxpayer’s manufacturing plant and warehouse. The Department also addressed the taxability of electri… Continue reading Kansas – Taxability of Electricity and Lights Used in Warehouses

California – 2013 Interest Rates for Underpayments and Overpayments

SALT Report 1667 – The California BOE released a chart with the interest rates that will be imposed on all overdue or unpaid sales and use taxes as well as the rates that apply to credit and refunds. From January 1, 2013 through June 30, 2013 the … Continue reading California – 2013 Interest Rates for Underpayments and Overpayments

California – U.S. Government Supply Contracts

SALT Report 1666 – The California Board of Equalization recently amended regulation 1618 to make the regulation consistent with the Federal Acquisition Regulation (FAR) and to provide guidance regarding sales to the United States Government. The a… Continue reading California – U.S. Government Supply Contracts

California – Motion Picture Production Tax Credit Extended

SALT Report 1665 – The California Assembly approved a bill that extends the California Film and Television Tax Credit for an additional five years and authorizes $100 million in annual tax credits for qualified productions through July 1, 2019. Qu… Continue reading California – Motion Picture Production Tax Credit Extended