Illinois – Out-of-State Retailer Maintained Business in Illinois

2/06/2013 SALT Report 2126 – The Illinois Department of Revenue issued a use tax assessment against an out-of-state Taxpayer who they determined was “a retailer maintaining a place of business in Illinois” and was required to collect use tax. … Continue reading Illinois – Out-of-State Retailer Maintained Business in Illinois

California – Updates to the BOE’s Audit Manual

2/06/2013 SALT Report 2125 – The California State Board of Equalization announced that they will revise the Sales and Use Tax Department’s audit manual to clarify an existing law. The BOE will add AM section 0101.22, Standard of Proof, to clarify … Continue reading California – Updates to the BOE’s Audit Manual

California – SCOP Teams to Visit an Additional 12,000 Businesses

2/06/2013 SALT Report 2124 – The California State Board of Equalization announced that more than 12,000 retailers in the following zip codes have been sent letters notifying them that they will be visited by Statewide Compliance and Outreach Progr… Continue reading California – SCOP Teams to Visit an Additional 12,000 Businesses

South Dakota – Tourism Tax Rate Permanently Extended

2/07/2013 SALT Report 2123 – The South Dakota State Legislature passed a bill that makes permanent the 1.5% gross receipts tax imposed on any visitor-related businesses. The text of the bill follows: Section 1. That 10-45D-2 be amended to read… Continue reading South Dakota – Tourism Tax Rate Permanently Extended