New York – Customized Reports and Use of Software Not Taxable

SALT Report 1808 – The New York Division of Taxation issued an advisory opinion regarding a Taxpayer’s sale of business analytics services. The Taxpayer is hired by its customers to gather business data such as payroll and human resources informat… Continue reading New York – Customized Reports and Use of Software Not Taxable

Arizona – Taxpayer Rights and Responsibilities

SALT Report 1807 – The Arizona Department of Revenue revised its publication regarding tax collection rights and responsibilities. The purpose of the guide is to provide taxpayers with an overview of the processes the Department will follow in an … Continue reading Arizona – Taxpayer Rights and Responsibilities

Arizona – Charges for Copies of Tax Documents

SALT Report 1806 – The Arizona Department of Revenue announced that it has made changes to the way it will charge taxpayers who request copies of their tax documents. Effective, December 17, 2012, the state will move to a flat fee pricing structur… Continue reading Arizona – Charges for Copies of Tax Documents

Louisiana – Federal-State Offset Program Will Collect Debts Owed to the State

SALT Report 1805 – The Louisiana Department of Revenue announced that they have partnered with the federal government in an effort to collect taxpayer debts. The Federal-State Offset Program will allow the Department to intercept payments made by … Continue reading Louisiana – Federal-State Offset Program Will Collect Debts Owed to the State

Washington – Ballot Initiative Authorizing Taxation of Marijuana

SALT Report 1804 – The Washington Secretary of State has certified a ballot initiative that proposes to legalize and tax all sales of marijuana in the state. According to the terms of the measure all sales of marijuana will be taxable as follows: … Continue reading Washington – Ballot Initiative Authorizing Taxation of Marijuana

Georgia – Changes in Affiliate and Click-Through Nexus Laws

SALT Report 1803 -The Georgia Department of Revenue issued a reminder for taxpayer’s regarding changes to the state’s affiliate and click-through nexus laws enacted in HB 386. Effective October 1, 2012, all out-of-state sellers are now required to… Continue reading Georgia – Changes in Affiliate and Click-Through Nexus Laws