Colorado – Sales and Use Tax Exemption for Cigarettes

3/5/2013 SALT Report 2219 – The Colorado State Legislature has introduced a bill to eliminate the sales and use tax exemption for cigarettes. Prior to July 1, 2009 cigarettes were exempt from state sales and use tax. However, that exemption was su… Continue reading Colorado – Sales and Use Tax Exemption for Cigarettes

Wyoming – Online Travel Companies Held Liable for Tax

3/5/2013 SALT Report 2218 – The Wyoming Department of Revenue issued a final decision regarding whether online travel companies are vendors and required to collect and remit Wyoming sales tax. The Taxpayers in this case are a group of online trave… Continue reading Wyoming – Online Travel Companies Held Liable for Tax

Illinois – New Reporting Requirements for Businesses in Enterprise Zones

3/4/2013 SALT Report 2217 – The Illinois Department of Revenue issued an information bulletin that discusses the new reporting requirements for taxpayers that receive income tax, utility tax, sales tax, property tax, gas tax, electricity excise ta… Continue reading Illinois – New Reporting Requirements for Businesses in Enterprise Zones

Washington – Mobile Video Arcade Services Taxable as a Retail Sale

3/5/2013 SALT Report 2216 – The Appeals Division of the Washington Department of Revenue issued a ruling regarding the application of sales and use tax to a mobile video arcade service. In this case, the Taxpayer is appealing a previous audit deci… Continue reading Washington – Mobile Video Arcade Services Taxable as a Retail Sale

Washington – Rental Car Options Taxable

3/5/2013 SALT Report 2215 – A Washington Appeals Judge issued a ruling regarding the taxability of a rental car company’s charges for optional collision damage waivers and optional roadside assistance coverage. In this case, the Taxpayer is contes… Continue reading Washington – Rental Car Options Taxable