Colorado – Non-Profit and Tax-Exempt Sales and Purchases Webinar

SALT Report 2255 – The Colorado Department of Revenue is offering a Non-Profit/Tax-Exempt Sales and Purchases Webinar on Wednesday, March 20 from 1 – 4 p.m. The Webinar is designed to help current business owners who sell to government and Continue reading Colorado – Non-Profit and Tax-Exempt Sales and Purchases Webinar

Florida – Taxability of Racking Systems for Real Property Improvements

SALT Report 2254 – An Administrative Law Judge issued a ruling regarding a Taxpayer’s purchase of a Racking Distribution System, which included Storage Racks. The Taxpayer in this case is a nationwide retailer who built a 420,000 square foot Distribution Continue reading Florida – Taxability of Racking Systems for Real Property Improvements

Utah – Taxability of Web-Based Services and Software

SALT Report 2253 – The Utah State Tax Commission issued a ruling that addresses the sales and use tax treatment of report services, upgraded data packages, and workflow add-ons. The Taxpayer in this case, provides information regarding the financial condition Continue reading Utah – Taxability of Web-Based Services and Software

Louisiana – Judgment Denying Sales Tax Exemption Reversed

SALT Report 2252 – The Louisiana Supreme Court reversed and vacated a Louisiana Court of Appeal’s ruling that denied a Taxpayer’s use of a sales tax exemption for purchases of limestone and sand that were used to create electricity and Continue reading Louisiana – Judgment Denying Sales Tax Exemption Reversed

Illinois – Home Rule Municipalities and Counties May Impose Tax on Parking Facilities

SALT Report 2251 – The Illinois General Assembly enacted two bills that will allow home rule counties and home rule municipalities with a population of more than 2,000,000 to impose sales and use tax on the use, for consideration, of Continue reading Illinois – Home Rule Municipalities and Counties May Impose Tax on Parking Facilities

California – Unclaimed Property Now Included in the FTB’s Intercept Program

SALT Report 2250 – The California Franchise Tax Board announced that the State Controller’s Interagency Intercept Program will now allow unclaimed property payments to be intercepted by cities and counties to pay delinquent debts. The process will be initiated when Continue reading California – Unclaimed Property Now Included in the FTB’s Intercept Program