Montana – Rules on Electronic Returns and Payment Amended

2/12/2013 SALT Report 2141 – The Montana Department of Revenue announced that on February 14, 2013 amendments to the following sales and use tax rules will go into effect: ARM 42.5.201 – This rule is amended to clarify that taxpayers with a tax li… Continue reading Montana – Rules on Electronic Returns and Payment Amended

Ohio – Update Regarding Taxable Receipts from the Sale of Motor Fuel Used on Public Highways

2/12/2014 SALT Report 2140 – On December 7, 2012 the Ohio Supreme Court ruled that any funds the Department of Taxation collects from the gross receipts involving motor fuel used on public highways must be used for public highway purposes. Therefo… Continue reading Ohio – Update Regarding Taxable Receipts from the Sale of Motor Fuel Used on Public Highways

South Dakota – Credit Card Swipe Fees are Included in Gross Receipts

2/12/2013 SALT Report 2139 – The South Dakota Department of Revenue issued guidance regarding the taxability of credit card fees. Generally, swipe fees, checkout fees, or any other surcharges that a retailer may charge for a credit card payment mu… Continue reading South Dakota – Credit Card Swipe Fees are Included in Gross Receipts

New York – Commercial Solar Energy Systems Guidance

2/12/2013 SALT Report 2138 – The New York Department of Taxation and Finance recently enacted legislation that provides a sales and use tax exemption for the retail sale and installation of commercial solar energy systems equipment. Generally, the… Continue reading New York – Commercial Solar Energy Systems Guidance

New York – Clothing and Footwear Sales Tax Rates

2/12/2013 SALT Report 2137 – The New York Department of Taxation and Finance updated their sales and use tax publication for clothing and footwear. The publication is generally updated when local rate changes occur or when jurisdictions have enact… Continue reading New York – Clothing and Footwear Sales Tax Rates