Indiana – Electronic Filing for Business Taxpayers

SALT Report 2022 – The Indiana Department of Revenue issued a reminder to retail merchants and withholding agents that beginning January 1, 2013 all sales and withholding taxes must be paid electronically. Specifically, the law requires that no la… Continue reading Indiana – Electronic Filing for Business Taxpayers

New Mexico – Revised New Businesses Publication

SALT Report 2021 – The New Mexico Taxation and Revenue Department recently revised its new businesses publication. The publication provides guidance regarding the business-related taxes administered by the Department, such as the gross receipts ta… Continue reading New Mexico – Revised New Businesses Publication

Virginia – Audit Assessment Based on Taxpayer’s Business License Upheld

SALT Report 2020 – The Virginia Tax Commissioner upheld a sales and use tax assessment against an automotive repair business. The assessment came as a result of an audit in which it was found that the Taxpayer had not filed sales tax returns for… Continue reading Virginia – Audit Assessment Based on Taxpayer’s Business License Upheld

California – Electronic Tax Payments Received One Day Late

SALT Report 2019 – The California Board of Equalization reminds taxpayers that if an electronic tax payment associated with a filed return or prepayment is late by only one business day, you may be eligible for a reduction in the interest charged … Continue reading California – Electronic Tax Payments Received One Day Late

Missouri – Manufacturer’s Purchases of Chemicals, Coal, Natural Gas, and Electricity are Taxable

SALT Report 2018 – The Missouri Supreme Court upheld a lower court’s ruling that a herbicide and pesticide manufacturer’s purchases of chemicals, coal, natural gas, and electricity did not qualify for a sales tax exemption because the Taxpayer fai… Continue reading Missouri – Manufacturer’s Purchases of Chemicals, Coal, Natural Gas, and Electricity are Taxable