State and local tax news brought to you by Zaldivar and Associates
1/31/2012 SALT Report 2102 – The Tennessee Department of Revenue issued a ruling regarding the taxability of printed advertising material shipped to, and temporarily stored at, a distribution center in Tennessee. The printed materials include si… Continue reading Tennessee – Advertising Materials Distributed Outside State Not Taxable
1/31/2013 SALT Report 2101 – Due to the newly enacted e-file mandate for tax professionals, the New York Department of Taxation created a chart that details the filing and payment methods required for the following tax types: Partnerships, Fiducia… Continue reading New York – New e-Filing and Payment Compliance Chart
1/31/2013 Salt Report 2100 – The Washington Department of Revenue announced that the state’s Tax Rate Lookup App is now available for use on Android smartphones. The new Android mobile app makes it easy for businesses to quickly look up sales and … Continue reading Washington – Android Version of the Tax Rate Lookup App Released
1/31/2013 SALT Report 2099 – The Tennessee General Assembly introduced legislation to delay the implementation of the following Streamlined Sales and Use Tax Agreement conformity provisions: Sourcing rules, Single article cap limitations, and Spec… Continue reading Tennessee – Bill to Delay SST Conformity Provisions
1/31/2013 SALT Report 2098 – The Florida House of Representatives introduced legislation that, if enacted, would revise the definition of “mail order sales” to include sales of tangible personal property ordered through the Internet. The bill also… Continue reading Florida – Second Click-Through and Affiliate Nexus Bill
1/31/2013 SALT Report 2097 – The Florida Department of Revenue issued a technical advisory regarding bakery products sold for off-premises consumption. The Taxpayer owns and operates 14 retail bakery outlets as well as a manufacturing facility. Th… Continue reading Florida – Bakery Products Sold for Off-Premises Consumption Are Exempt
1/30/2013 SALT Report 2096 – The Ohio Treasurer of State adopted a rule that requires all sales and use tax payments for motor vehicles and watercraft be made by electronic funds transfer through the Treasurer of State’s online payment processing … Continue reading Ohio – Motor Vehicle and Watercraft Electronic Sales Tax Payments
1/30/2013 SALT Report 2095 – On January 25, 2013 the Wisconsin Department of Revenue updated their guidance regarding computer hardware, software, and services to provide information regarding the taxability of the following cloud computing compon… Continue reading Wisconsin – Taxability of Cloud Computing Components
1/30/2013 SALT Report 2094 – The Indiana Department of Revenue released the Tax Professional’s Guide to INtax. The guide is designed to assist those who use INtax to file and pay retail sales, withholding, out-of-state sales, prepaid sales, metere… Continue reading Indiana – Tax Professional’s Guide to INtax
1/30/2013 SALT Report 2093 – The Maine State Legislature introduced a Bill that will allow taxpayers to deduct the first $1,000 from their estimated use tax liabilities that are the result of internet purchases from out-of-state sellers. The text … Continue reading Maine – Use Tax Deduction