Idaho – Exemption for Military Personnel Amended

SALT Report 2237 – The Idaho State Legislature passed a Bill that amends the use tax exemption for members of the military and their accompanying spouses so long as certain conditions apply. Specifically, House Bill 12 provides that the household Continue reading Idaho – Exemption for Military Personnel Amended

Georgia – Updated Guidance Regarding Parts Used in Warranted Motor Vehicle Repairs

SALT Report 2236 – The Georgia Department of Revenue issued a bulletin to correct a statement in its Tax Guide for Motor Vehicle Dealers. Recently, the Department published the guide to provide guidance regarding the implementation of the new title ad Continue reading Georgia – Updated Guidance Regarding Parts Used in Warranted Motor Vehicle Repairs

Florida – Taxability of Support Services Provided to Parent Company

SALT Report 2235 – The Florida Department of Revenue issued a technical assistance advisement regarding the taxability of financial documents that are prepared by a Taxpayer and transferred to its Parent company. The Taxpayer in this case is an indirect, wholly Continue reading Florida – Taxability of Support Services Provided to Parent Company

New York – Identity Theft and Fraudulent Tax Returns

SALT Report 2234 – The New York State Department of Taxation and Finance has created a new identity theft web page that outlines the procedures taxpayers must follow if their personal information is stolen and results in a fraudulent tax return. Continue reading New York – Identity Theft and Fraudulent Tax Returns

Connecticut – Audit Examination Policy for Retail Transactions

SALT Report 2233 – The Connecticut Department of Revenue Services issued guidance regarding their newly enacted procedures that were created to minimize the potential for multiple taxation of retail sales in situations where an audit of a retailer and its retail Continue reading Connecticut – Audit Examination Policy for Retail Transactions

New Mexico – Expanded Deductions for Sales to Manufacturers

SALT Report 2232 – The New Mexico Taxation and Revenue Department issued an informational guide regarding the deductions available for certain sales to manufacturers. In 2012, the Governor signed into law a bill that expands the deduction for the sale of Continue reading New Mexico – Expanded Deductions for Sales to Manufacturers