Wisconsin – Motor Vehicle Sales to Foreign Missions

2/1/2013 SALT Report 2107 – The Wisconsin Department of Revenues issued guidance regarding recent changes to the procedures for sales and leases of motor vehicles to foreign missions and their members or dependents. Effective immediately, exemptio… Continue reading Wisconsin – Motor Vehicle Sales to Foreign Missions

New York – Taxability of Online Driver’s Training Courses

2/01/2013 SALT Report 2106 – The New York Department of Taxation and Finance issued and advisory opinion regarding the taxability of online driver’s training courses. The Taxpayer in this case conducts online driver’s education courses that are re… Continue reading New York – Taxability of Online Driver’s Training Courses

New York – Taxability of Bad Debt Write-Offs

2/01/2013 SALT Report 2105 – The New York Department of Taxation and Finance issued an advisory opinion regarding the application of sales tax to recovered bad debts. The Taxpayer is an equipment lease finance company that uses both true leases an… Continue reading New York – Taxability of Bad Debt Write-Offs

California – FTB to Adjust LLC Accounts for Incorrectly Assessed Penalties

2/1/2013 SALT Report 2104 – The California Franchise Tax Board announced that their Business Entity Tax System has been updated to adjust certain LLC accounts that had late payment, demand, and delinquent penalties assessed within the same tax yea… Continue reading California – FTB to Adjust LLC Accounts for Incorrectly Assessed Penalties

Florida – Sales Tax on Property Rentals

2/01/2013 SALT Report 2103 – In the latest edition of Facts on Tax, the Florida Department of Revenue discussed the application of sales and use tax on the rental or lease of living and sleeping accommodations and commercial real property in Flori… Continue reading Florida – Sales Tax on Property Rentals