South Carolina – Refund Claim Guidelines

2/08/2013 SALT Report 2131 – The South Carolina Department of Revenue issued a procedural ruling that addresses claims for refunds. The purpose of the ruling is to establish the Department’s authority to grant refunds and to describe the circumsta… Continue reading South Carolina – Refund Claim Guidelines

North Carolina – Boundary Database Updated

2/08/2013 SALT Report 2130 – The North Carolina Department of Revenue announced that they have updated their sales tax boundary database as required by Section 305 of the Streamlined Sales and Use Tax Agreement. The database identifies the boundar… Continue reading North Carolina – Boundary Database Updated

District of Columbia – Exemption for Utilities Used by Restaurants

2/07/2013 SALT Repor 2129 – The District of Columbia enacted emergency legislation that amends the Process Sales Tax Clarification Act of 2010 to reflect that the Act will still apply provided that it is included in an approved budget. The Act ext… Continue reading District of Columbia – Exemption for Utilities Used by Restaurants

South Carolina – Interactive Disease Management Program Not Taxable

2/08/2013 SALT Report 2128 – The South Carolina Department of Revenue issued a Private Letter Ruling regarding the taxability of a disease management program sold to healthcare providers. The program is designed to educate patients about their dis… Continue reading South Carolina – Interactive Disease Management Program Not Taxable

Utah – Guidance for Taxpayers Purchasing or Selling a Business

2/08/2012 SALT Report 2127 – The Utah State Tax Commission updated their guidance regarding successor liability. Under Utah law, anyone selling a business must file a final tax return within 30 days of the sale, or 15 days for a special fuel tax r… Continue reading Utah – Guidance for Taxpayers Purchasing or Selling a Business