Wisconsin – Taxability of Internet Access Services

SALT Report 1868 – The Wisconsin Department of Revenue issued guidance regarding the taxability of sales of Internet access services. Although the federal Internet Tax Freedom Act provides a moratorium on the taxation of Internet access services u… Continue reading Wisconsin – Taxability of Internet Access Services

Georgia – Durable Medical Equipment, and Prosthetic Devices Rule Amended

SALT Report 1867 – The Georgia Department of Revenue amended Rule 560-12-2-.30 Drugs, Durable Medical Equipment, Prosthetic Devices, and Other Medical Items. Durable Medical Equipment The regulation states that durable medical equipment may be pur… Continue reading Georgia – Durable Medical Equipment, and Prosthetic Devices Rule Amended

Texas – Taxability of Purchases Made by an Air Carrier

SALT Report 1866 – A Texas Administrative Law Judge upheld portions of a tax assessment imposed on a licensed air carrier that leased facilities from a publicly-owned airport in Texas. The Taxpayer filed a claim for redetermination and the Adminis… Continue reading Texas – Taxability of Purchases Made by an Air Carrier

Oklahoma – Business Closure Rules Take Effect

SALT Report 1865 – The Oklahoma Tax Commission announced that new rules have been enacted that allow the Commission to close businesses if they have delinquent or unpaid sales tax liabilities. Effective November 1, 2012, if a taxpayer fails within… Continue reading Oklahoma – Business Closure Rules Take Effect

California – Taxpayers Can Seek Relief from Penalties Electronically

SALT Report 1864 – The California State Board of Equalization has announced that taxpayers can now apply for relief from penalties and payments through their new online system – eServices. eServices allows taxpayers to submit online requests for: … Continue reading California – Taxpayers Can Seek Relief from Penalties Electronically