Colorado – Contractor and Manufacturing Webinar

SALT Report 2041 – The Colorado Department of Revenue will be hosting a sales and use tax webinar on January 29, 2013. This is an advanced Webinar for business owners, tax preparers who prepare Colorado sales and use tax returns, those who have al… Continue reading Colorado – Contractor and Manufacturing Webinar

Minnesota – Click-Through Nexus Bill Introduced

SALT Report 2040 – The Minnesota State Legislature recently introduced a bill that creates a sales and use tax click-through nexus provision. Specifically, SF 8 provides that “a retailer would be presumed to have a solicitor in Minnesota if it ent… Continue reading Minnesota – Click-Through Nexus Bill Introduced

Illinois – Bank Not Entitled to Tax Refund

SALT Report 2039 – An Illinois Administrative Law Judge upheld a Department of Revenue decision that denied a bad debt sales tax refund to a Bank for debts the Bank determined were uncollectable. In this case, the Bank entered into an agreement wi… Continue reading Illinois – Bank Not Entitled to Tax Refund

North Carolina – Coupon Booklets Delayed

SALT Report 2038 – The North Carolina Department of Revenue warns that more than 15,000 quarterly sales taxpayers who file paper returns will receive their coupon booklets later than they have in the past. The Department reports that the vendor th… Continue reading North Carolina – Coupon Booklets Delayed

Indiana – Electronic Filing by Practitioners

SALT Report 2037 – The Indiana Department of Revenue issued a reminder that tax practitioners must have a power of attorney on file in order to register or maintain a client’s INtax account. Once that is done, the practitioner can correspond with … Continue reading Indiana – Electronic Filing by Practitioners

Florida – Changes to Sales and Use Tax Rules

SALT Report 2036 – The Florida Department of Revenue has amended and repealed the following sales and use tax rules. Rule 12A-1.055 – Sale or Discontinuation of a Business The rule regarding the sale or discontinuation of a business is repealed to… Continue reading Florida – Changes to Sales and Use Tax Rules