Alabama – Untimely Filed Appeal Will Be Reviewed

2/14/2013 SALT Report 2151 – An Alabama Administrative Law Judge ruled that although a Taxpayer untimely filed its appeal of a denied sales tax exemption certificate it should be reviewed for “the sake of judicial economy.” In this case, the ALJ a… Continue reading Alabama – Untimely Filed Appeal Will Be Reviewed

Texas – Resale Exemption Denied for Web Hosting Software Leases

2/14/2013 SALT Report 2150 – The Texas Comptroller issued a ruling regarding a Taxpayer’s sale and use tax assessment for web hosting services. As part of its service, the Taxpayer provides its customers with dedicated servers and operating system… Continue reading Texas – Resale Exemption Denied for Web Hosting Software Leases

Maine – New Banking Information for Electronic Funds Transfers

2/14/2014 SALT Report 2149 – Maine Revenue Services announced that the state’s primary banking services contract was recently awarded to US Bank. Because of this, all ACH credit taxpayers and third-party providers must transition their electronic … Continue reading Maine – New Banking Information for Electronic Funds Transfers

Texas – District Taxes in Annexed Areas Must Be Approved by Voters

2/14/2013 SALT Report 2148 – The Texas Attorney General issued an opinion regarding a City’s efforts to impose sales and use district taxes in areas that the City annexed. In this situation, the City agreed to provide fire services, emergency medi… Continue reading Texas – District Taxes in Annexed Areas Must Be Approved by Voters

Kansas – Updated Sales and Use Tax Guide for the Construction Industry

2/14/2014 SALT Report 2147 – The Kansas Department of Revenue has updated its sales and use tax guide for contractors, subcontractors, and repairmen. The publication provides guidance regarding the application of sales and use taxes to these indus… Continue reading Kansas – Updated Sales and Use Tax Guide for the Construction Industry