Arkansas – Bill to Amend the Definition of Food and Food Ingredients

1/17/2013 SALT Report 2052 – The Arkansas General Assembly recently introduced legislation that would amend the definition of food and food ingredients to include dietary supplements for sales and use tax purposes. House Bill 1006 Section 1 Arkans… Continue reading Arkansas – Bill to Amend the Definition of Food and Food Ingredients

Illinois – Transfer of Aircraft Subject to Use Tax

1/17/2013 SALT Report 2051 – The Illinois Department of Revenue issued a general information letter regarding aircraft use tax liability. The guidance was requested by four individuals who are the registered owners of a small single-engine aircraf… Continue reading Illinois – Transfer of Aircraft Subject to Use Tax

California – State Supreme Court Grants Review of Gillette Decision

1/17/2013 SALT Report 2050 – The California Supreme Court has granted the Franchise Tax Board’s petition for review of an appellate court’s decision in Gillette v. FTB. The appellate court ruled that taxpayers have the right to use the Multistate … Continue reading California – State Supreme Court Grants Review of Gillette Decision

Illinois – Taxability of Transfer of Car to Stepchild

1/17/2013 SALT Report 2049 – The Illinois Department of Revenue issued a revised decision regarding the taxability of a vehicle transfer to a step-child. As previously reported in SALT Report 1899 the Department determined that the family use tax … Continue reading Illinois – Taxability of Transfer of Car to Stepchild

Washington – Federal Sales Tax Deduction

1/17/2013 SALT Report 2048 – Due to legislation recently signed by President Obama, the Washington Department of Revenue announced that taxpayers may continue to deduct state and local sales taxes on their federal tax returns for tax year 2012. Th… Continue reading Washington – Federal Sales Tax Deduction

Hawaii – Proposed Rules for Cash Economy Enforcement Program

1/17/2013 SALT Report 2047 – The Hawaii Department of Taxation issued a tax information release to provide notice of proposed administrative rules relating to the state’s Cash Economy Enforcement program. The state enacted temporary program rule… Continue reading Hawaii – Proposed Rules for Cash Economy Enforcement Program