Oklahoma – New Business Closure Protest Form

2/28/2013 SALT Report 2202 – The Oklahoma Tax Commission released Form 891-Protest of Business Closure, Request for Administrative Hearing for taxpayers who wish to protest a business closed by the Commission for failure to file or pay sales taxes… Continue reading Oklahoma – New Business Closure Protest Form

South Dakota – Bill Repealing Multistate Tax Commission Membership Passed by Legislature

2/28/2013 SALT Report 2201 – The South Dakota House of Representatives passed legislation that will repeal the state’s membership in the Multistate Tax Commission. Senate Bill 239 was passed on February 25, 2013 and has been sent to the Governor f… Continue reading South Dakota – Bill Repealing Multistate Tax Commission Membership Passed by Legislature

Utah – Email Confidentiality Regulation Amended

2/28/2013 SALT Report 2200 – The Utah State Tax Commission has amended a rule regarding taxpayer confidentiality. Specifically, R861-1A-26 has been amended to delete language that states that a request for documents by email constitutes a waiver o… Continue reading Utah – Email Confidentiality Regulation Amended

Utah – New Rule Regarding Requests for Sales Tax Refunds

2/28/2013 SALT Report 2199 – The Utah State Tax Commission issued a new rule regarding the procedures a purchaser must follow when requesting a sales tax refund. Effective February 21, 2013 all purchaser refund requests must include: A description… Continue reading Utah – New Rule Regarding Requests for Sales Tax Refunds

Arizona – Business Basics Guide Updated

2/28/2013 SALT Report 2198 – The Arizona Department of Revenue updated their Business Basics publication to better help businesses comply with the state’s transaction privilege tax, use tax, and licensing requirements. In addition to describing th… Continue reading Arizona – Business Basics Guide Updated

Washington – Upcoming Rate Changes for Car Dealers

2/27/2013 SALT Report 2197 – The Washington Department of Revenue has updated its chart of local sales and use tax rates for car dealers and leasing companies. The chart is updated quarterly and the rates provided will be in effect April 1 – June … Continue reading Washington – Upcoming Rate Changes for Car Dealers

South Carolina – Sales of Motor Vehicles and Trailers to Non-Residents

2/27/2013 SALT Report 2196 – The South Carolina Department of Revenue updated an information letter regarding the taxability of certain motor vehicles and trailers sold to non-residents. Code Section 12-36-930 states that sales tax is due on motor… Continue reading South Carolina – Sales of Motor Vehicles and Trailers to Non-Residents

New York – Taxability of Charges for Transportation Services Revised

2/27/2013 SALT Report 2195 – The New York Department of Taxation and Finance issued a technical memorandum that explains the Department’s recent policy revisions regarding the exclusion from sales tax for charges for transportation services provid… Continue reading New York – Taxability of Charges for Transportation Services Revised

Tennessee – Freezer Racks Qualify as Industrial Machinery

2/27/2013 SALT Report 2194 – The Tennessee Department of Revenue issued a letter ruling regarding the taxability of freezer racks installed in a food production facility. The Taxpayer manufactures food products that are kept frozen according to … Continue reading Tennessee – Freezer Racks Qualify as Industrial Machinery

Colorado – Revisions to Low-Emitting Vehicle Publication

2/27/2013 SALT Report 2193 – The Colorado Department of Revenue recently revised its publication regarding the state sales and use tax exemption for low-emitting heavy vehicles. Colorado provides the sales and use tax exemption for motor vehicles … Continue reading Colorado – Revisions to Low-Emitting Vehicle Publication