Connecticut – Taxability of Children’s and Adult Diapers

SALT Report 1698 – The Connecticut Department of Revenue issued guidance regarding the taxability of diapers for children and adults effective September 15, 2012. Children’s Diapers Children’s disposable and reusable diapers are considered clo… Continue reading Connecticut – Taxability of Children’s and Adult Diapers

District of Columbia—Tax Workshop for Street Vendors and Mobile Food Services

SALT Report 1697 – Effective October 1, 2012 the Vendor Sales Tax and Collection and Remittance Act will require all street vendors and mobile food services to collect the 10% sales tax on food sales and the 6% sales tax on other sales. The Office… Continue reading District of Columbia—Tax Workshop for Street Vendors and Mobile Food Services

California – Mandatory Single Sales Factor Apportionment Formula Bill Fails to Pass

SALT Report 1694 – The California Legislature failed to pass a bill that would have required multistate taxpayers to adopt a single sales factor formula to apportion their business income when determining their corporation franchise and income tax… Continue reading California – Mandatory Single Sales Factor Apportionment Formula Bill Fails to Pass

Florida – Taxability of Security Services Provided by Off-Duty Officers

SALT Report 1693 – The Florida Department of Revenue issued guidance regarding the taxability of security services. Generally, sales and use tax is imposed on all charges for burglar protection, detective and protection services. However, Florida … Continue reading Florida – Taxability of Security Services Provided by Off-Duty Officers

Rhode Island – Clothing Exemption Amended

SALT Report 1692 – The Rhode Island Division of Taxation issued a notice for all retailers regarding the taxability of clothing and footwear. Effective October 1, 2012 Rhode Island General Laws 44-18-18 and 44-18-20 will impose sales tax on th… Continue reading Rhode Island – Clothing Exemption Amended

Rhode Island – Taxable Transportation Services

SALT Report 1691 – The Rhode Island Division of Taxation issued a notice regarding taxicab, limousine, charter bus, and other types of transportation services. Effective October 1, 2012 Rhode Island’s 7% sales and use tax will be imposed on the gr… Continue reading Rhode Island – Taxable Transportation Services