Michigan – Diesel Fuel Pre-payment Requirement Takes Effect in April

SALT Report 2266 -The Michigan State Legislature recently enacted legislation that requires the purchaser or receiver of gasoline to prepay a portion of the sales tax has been extended to purchasers or receivers of diesel fuel effective April 1, 2013. Continue reading Michigan – Diesel Fuel Pre-payment Requirement Takes Effect in April

New York – Business Association’s Membership Dues Not Taxable

SALT Report 2265 – The New York Department of Taxation and Finance issued an advisory opinion regarding the taxability of membership application fees and dues. The Taxpayer in this case is an independent business development organization whose members include entrepreneurs, Continue reading New York – Business Association’s Membership Dues Not Taxable

Louisiana – Governor Releases His Plan to Expand Sales Taxes

SALT Report 2265 – Louisiana Governor Bobby Jindal unveiled his administration’s proposal to end state income taxes by eliminating tax loopholes and broadening the state sales tax base. Highlights of the proposal include: Expanding the sales tax base by raising Continue reading Louisiana – Governor Releases His Plan to Expand Sales Taxes

Colorado – Department Issues Warning Regarding Telephone Scam

SALT Report 2264 – The Colorado Department of Revenue issued a warning to taxpayers regarding a telephone scam involving someone who is claiming to be a representative of the Tax Department. When the person calls, they identify themselves as being Continue reading Colorado – Department Issues Warning Regarding Telephone Scam

Arizona – Exemption for Destination Management Companies

SALT Report 2263 – The Arizona State Legislature passed a bill that exempts qualified Destination Management Companies from transaction privilege tax on any proceeds or income derived from contracted destination management services. The terms of SB 1351 are as follows: Continue reading Arizona – Exemption for Destination Management Companies

California – Top 500 Sales and Use Tax Delinquencies

SALT Report 2262 – The California State Board of Equalization updated their list of the Top 500 sales and use tax delinquencies for the first quarter of 2013. California law requires the BOE to post this information every quarter, removing Continue reading California – Top 500 Sales and Use Tax Delinquencies

California – Interstate and Foreign Commerce Regulation Amended

SALT Report 2261 – The California State Board of Equalization recently amended Regulation 1620, the sales and use tax regulation regarding interstate and foreign commerce to conform to the changes made to RTC section 6248, subdivision (a)(1) and (4) by Continue reading California – Interstate and Foreign Commerce Regulation Amended