New York – Bulk Sale Purchaser Liable for Seller’s Unpaid Tax

SALT Report 2287 – The New York Division of Tax Appeals issued a ruling regarding whether the purchaser of a retail liquor store was liable for the unpaid sales taxes owed by the Seller at the time of purchase. As Continue reading New York – Bulk Sale Purchaser Liable for Seller’s Unpaid Tax

Wisconsin – Deadline for Motor Vehicle Lease Dealers Extended

SALT Report 2286 – The Wisconsin Department of Revenue revised a sales tax bulletin regarding motor vehicle leases. The update states that a previously issued deadline that requires retailers to make programming changes if they have been incorrectly collecting sales Continue reading Wisconsin – Deadline for Motor Vehicle Lease Dealers Extended

Michigan – Explanation of Prepaid Sales Tax Requirements for Diesel Fuels

SALT Report 2283 – The Michigan Department of Treasury released additional guidance regarding the expanded prepaid sales tax requirements for diesel fuels that go into effect April 1, 2013. The bulletin provides that the procedures for collecting and reporting the Continue reading Michigan – Explanation of Prepaid Sales Tax Requirements for Diesel Fuels

South Dakota – Amended Collection Allowance Credit Provisions

SALT Report 2282 – South Dakota recently enacted legislation that amends and expands the state’s sales and use tax collection allowance credits. The amended language is as follows: Any person who holds a license and is required to file a return Continue reading South Dakota – Amended Collection Allowance Credit Provisions