Minnesota – Exemption for Qualified Data Centers

SALT Report 1904 – The Minnesota Department of Revenue updated their guidance regarding the sales tax exemption for qualified data centers that was enacted during the 2011 Special Session. Minnesota Statutes, section 297A.68, subdivision 42, parag… Continue reading Minnesota – Exemption for Qualified Data Centers

Colorado – Guidance for Taxpayers who File for Multiple Locations

SALT Report 1903 – The Colorado Department of Revenue issued a help guide for businesses that file sales and use tax returns for multiple locations or multiple jurisdictions. The state requires businesses that sell, rent or lease tangible personal… Continue reading Colorado – Guidance for Taxpayers who File for Multiple Locations

California – FTB Files Petition for Review of Gillette Decision

SALT Report 1902 – The Franchise Tax Board has filed a petition with the California Supreme Court to review the Court of Appeal’s decision in Gillette v The Franchise Tax Board. As previously reported in SALT Report 1766, the Appeals Court’s decis… Continue reading California – FTB Files Petition for Review of Gillette Decision

Oklahoma – New Tax Forms and Online Business Registration Option

SALT Report 1901 – The Oklahoma Tax Commission has released the following new sales and use tax forms: Form STS20002 Sales Tax Return replaces Form 13-23 Sales Tax Report Form STS20004 Consumer Use Tax Return replaces Form 21-1 Consumer Use Tax Re… Continue reading Oklahoma – New Tax Forms and Online Business Registration Option

Idaho – Shipping and Sales Tax Requirements for Wineries Who Ship Direct

SALT Report 1900 – The Idaho State Tax Commission updated their business guide for wineries that ship wine directly to Idaho residents. The guide provides an overview of the business permit requirements and the sales, use, and excise tax requireme… Continue reading Idaho – Shipping and Sales Tax Requirements for Wineries Who Ship Direct