Rhode Island – Sales Tax Changes

SALT Report 1761 – The Rhode Island Division of Taxation issued a tax advisory regarding the sales and use tax changes that recently took effect. The tax changes were included in the state’s budget bill that was approved and enacted in June 2012. … Continue reading Rhode Island – Sales Tax Changes

Illinois – Non-Reimbursed Coupons Are Not Taxable Receipts

SALT Report 1759 – The Illinois Department of Revenue issued a Private Letter Ruling regarding the taxability of discount coupons. The Taxpayer owns a chain of retail stores and as a promotional program he offers his customers a coupon to be used … Continue reading Illinois – Non-Reimbursed Coupons Are Not Taxable Receipts

Kentucky – Updated Amnesty Information

SALT Report 1758 – Kentucky Governor Steve Beshear issued a reminder regarding the state’s tax amnesty program. The program runs from October 1 through November 30, 2012 and allows anyone with unpaid tax liabilities to settle their debts without a… Continue reading Kentucky – Updated Amnesty Information

California – BOE Must Publish Decisions

SALT Report 1757 – The California Assembly passed a bill that requires the California State Board of Equalization to publish all written formal, memorandum, and summary opinions for the taxes it administers as well as those of the Franchise Tax Bo… Continue reading California – BOE Must Publish Decisions

California – Accepting Resale Certificates for Salvaged Vehicles

SALT Report 1756 – The California Assembly recently passed a bill that limits who can purchase salvage certificate vehicles with a resale certificate. Currently permit holders are able to purchase salvage certificate vehicles with a resale certifi… Continue reading California – Accepting Resale Certificates for Salvaged Vehicles