California – Exemption for Indian Tribal Governments

SALT Report 1771 – The California State Legislature recently amended Regulation 1616 Federal Areas to allow a limited exemption for sales to, and purchases by, Indian tribal governments. Prior to the amendment one of the conditions for the exempti… Continue reading California – Exemption for Indian Tribal Governments

Multi-State – Streamlined Sales and Use Tax Updates

SALT Report 1770 – The following states have made changes to their Streamlined Sales and Use Tax Taxability Matrix and Certificates of Compliance. Nevada The Nevada Department of Taxation revised its Streamlined Sales and Use Tax Taxability Matrix… Continue reading Multi-State – Streamlined Sales and Use Tax Updates

Ohio – Electronic Filing and Payment of Consumer’s Use Tax

SALT Report 1768 – The Ohio Tax Commissioner revised its rule regarding the mandate to electronically file and pay consumer’s use tax returns. The rule reflects those currently in place for e-filing and paying the vendor’s sales tax and seller’s u… Continue reading Ohio – Electronic Filing and Payment of Consumer’s Use Tax

Illinois – Unconditional Payment Requirement for Refunds

SALT Report 1767 – The Illinois Department of Revenue issued a general information letter regarding the procedures a retailer must follow when seeking a sales tax credit or refund. 86 Ill. Adm. Code 130.1501 allows a taxpayer to request a claim fo… Continue reading Illinois – Unconditional Payment Requirement for Refunds