Oklahoma – Guidance Provided on Simplified Electronic Returns

SALT Report 1885 – The Oklahoma Tax Commission has posted guidance regarding simplified electronic returns. SER’s can be used to report and remit sales and use tax to states like Oklahoma that are members of the Streamlined Sales and Use Tax Agree… Continue reading Oklahoma – Guidance Provided on Simplified Electronic Returns

Alabama – Taxpayer Did Not Qualify for the Pollution Control Facility Exemption

SALT Report 1884 – The Alabama Department of Revenue issued a Revenue Ruling regarding whether a coal refining plant qualified as a pollution control facility. Specifically at issue, was a foreign Taxpayer’s proposed business venture in the U…. Continue reading Alabama – Taxpayer Did Not Qualify for the Pollution Control Facility Exemption

Minnesota – Taxability of Incentive Items Modified

SALT Report 1883 – The Minnesota Department of Revenue modified their notice regarding the taxability of items distributed through employee incentive programs. Incentive programs are those that allow employees to earn points and redeem them for va… Continue reading Minnesota – Taxability of Incentive Items Modified

Ohio – Draft Rule for Electronic Filing of Consumer’s Use Tax

SALT Report 1882 – The Ohio Tax Commissioner issued a draft sales and use tax rule that would implement an electronic filing requirement for consumer’s use tax. The rule follows the electronic filing and payment requirements currently in place for… Continue reading Ohio – Draft Rule for Electronic Filing of Consumer’s Use Tax

Rhode Island – Extended Hours for Tax Amnesty Program

SALT Report 1881 – The Rhode Island Division of Taxation announced that they have extended their office hours to accommodate taxpayers who are interested in the state’s tax amnesty program. The program’s call center and walk-in service are now ope… Continue reading Rhode Island – Extended Hours for Tax Amnesty Program