Texas – Requests for Private Letter Rulings and General Information Letters

2/20/2013 SALT Report 2171 – The Texas Comptroller recently adopted Rule 3.1 which describes how the Comptroller will respond to written requests for guidance regarding tax laws, rules, and policies. To familiarize taxpayers with the Rule, the Com… Continue reading Texas – Requests for Private Letter Rulings and General Information Letters

Texas – Federal Sales Tax Deductions

2/20/2013 SALT Report 2170 – In the latest edition of Tax Policy News, the Texas Comptroller reminds taxpayers that if they itemize deductions on their federal income tax returns they can also deduct most state and local sales or use taxes paid du… Continue reading Texas – Federal Sales Tax Deductions

Hawaii – Bill Regarding Offers in Compromise

2/20/2013 SALT Report 2169 – The Hawaii State Legislature submitted a Bill for final approval that will require all offers in compromise submitted to the Department of Taxation be accompanied by a minimum payment of 20% of the amount of the offer … Continue reading Hawaii – Bill Regarding Offers in Compromise

Missouri – Taxability of Non-Prescription Vaccines Used in Veterinarian Practices

2/20/2013 SALT Report 2168 – The Missouri Department of Revenue issued a letter ruling regarding non-prescription vaccines administered in a veterinary office as a service to its clients. Generally, the office does not separately charge for that… Continue reading Missouri – Taxability of Non-Prescription Vaccines Used in Veterinarian Practices

Arizona – Updated Tax Exempt Food Publication

2/20/2013 SALT Report 2167 – The Arizona Department of Revenue updated a publication that explains the transaction privilege tax exemption for sales of food. Generally, most food items intended for human consumption are exempt from the state’s tra… Continue reading Arizona – Updated Tax Exempt Food Publication

Multi-State – Federal Remote Seller Legislation Introduced

2/20/2013 SALT Report 2166 – On February 14, 2013 the House of Representatives and the United States Senate introduced the federal Marketplace Fairness Act of 2013. This bill authorizes states to require remote sellers, except those that meet the … Continue reading Multi-State – Federal Remote Seller Legislation Introduced