Multi-State – Filing and Payment Extensions Due to Hurricane Sandy

SALT Report 1863 – The following states have extended the deadline for filing and remitting taxes for those that have been affect by the recent storm. Connecticut The Connecticut Department of Revenue Services has extended the filing and payment d… Continue reading Multi-State – Filing and Payment Extensions Due to Hurricane Sandy

Alaska – Court Rules that a City’s Sales Tax Ordinance was Valid

SALT Report 1862 – – The owner of an apartment building in Dillingham, Alaska was charged with failing to report local sales tax on rental income received from May 2008 through October 2010. Under Dillingham Municipal Code, landlords are required … Continue reading Alaska – Court Rules that a City’s Sales Tax Ordinance was Valid

Kansas – Revised Tax Publication for Hotels, Motels and Restaurants

SALT Report 1861 – The Kansas Department of Revenue updated its tax publication for hotels, motels, and restaurants. The publication discusses updated sales tax sourcing guidelines, exemptions, licenses, and surcharges that may apply to these busi… Continue reading Kansas – Revised Tax Publication for Hotels, Motels and Restaurants

Multi-State – SST Taxability Matrix Revisions

SALT Report 1860 – The Kentucky Department of Revenue revised their state’s Streamlined Sales and Use Tax taxability matrix. Changes include the addition of a comment that the state does not offer a sales tax holiday, and the addition of citations… Continue reading Multi-State – SST Taxability Matrix Revisions

Maine – Exemption for Commercial Uses of Electricity

SALT Report 1859 – Maine Revenue Services updated their fuels and utilities publication to include a new exemption for certain commercial uses of electricity. 36 MRSA 2013 provides that “electricity used by commercial farmers, commercial fis… Continue reading Maine – Exemption for Commercial Uses of Electricity

South Carolina – Taxpayers Exposed to Cyber Attack to Receive Protection

SALT Report 1858 – The South Carolina Department of Revenue announced that approximately 3.6 million Social Security numbers and 387,000 credit and debit card numbers have been exposed in a cyber-attack. South Carolina Governor Nikki Haley said, “… Continue reading South Carolina – Taxpayers Exposed to Cyber Attack to Receive Protection

Maryland – New Exemption for Machinery and Equipment

SALT Report 1857 – The Maryland Comptroller issued a tax bulletin regarding changes to Maryland sales and use tax laws that were recently enacted by the General Assembly. Included in the bulletin is House Bill 1301 which exempts from Maryland sale… Continue reading Maryland – New Exemption for Machinery and Equipment

Maryland – New Sales and Use Tax Returns

SALT Report 1856 – The Maryland Comptroller’s Office has made several changes to its 2012 – 2013 sales and use tax forms. Through the month of October, businesses that file paper sales and use tax returns should use the “old” version of the monthl… Continue reading Maryland – New Sales and Use Tax Returns

Michigan – State’s Supreme Court Denies Review of Bad Debt Decision

SALT Report 1855 – Following recent court decisions in Arizona and Kentucky, the Michigan Supreme Court has denied a Taxpayer’s request to review a Court of Appeals decision regarding bad debt deductions. The Michigan Court of Appeals ruled that a… Continue reading Michigan – State’s Supreme Court Denies Review of Bad Debt Decision

New York – Bulk Sale Purchaser Liable for Seller’s Unpaid Tax

SALT Report 1854 – A New York Court ruled that the purchaser of a sandwich shop acquired in a bulk sale transaction was liable for a New York sales tax assessment that was imposed on the previous owner. In 2006, the Taxpayer contracted to purcha… Continue reading New York – Bulk Sale Purchaser Liable for Seller’s Unpaid Tax