North Dakota – Amended City Lodging Tax and Origin Sourcing Provisions

SALT Report 2314 – On March 20, 2013 the North Dakota Governor signed a Bill that amends certain regulations relating to the payment of city lodging tax, city lodging and restaurant tax, city motor vehicle tax, and the election of Continue reading North Dakota – Amended City Lodging Tax and Origin Sourcing Provisions

California – Form to Request Relief Available

SALT Report 2313 – The California Franchise Tax Board’s Taxpayer Advocate announced that Form FTB 3705, Request for Taxpayer Advocate Equity Relief, is now available online. The form can be used to request relief from interest, penalties, and fees that Continue reading California – Form to Request Relief Available

California – Single Sales Factor Apportionment

SALT Report 2312 – In the latest issue of TaxNews, the California Franchise Tax Board addressed Proposition 39 and its impact on the single sales factor apportionment formula. The FTB advises that effective January 1, 2013 “an apportioning trade or Continue reading California – Single Sales Factor Apportionment

Louisiana – Exemption for Repairs to Property Delivered Out of State

SALT Report 2310 – The Louisiana State Legislature proposed a Bill that will expand the sales tax exemption for repairs to property delivered out of state. Currently, the exemption only applies to the state and local sales tax imposed in Continue reading Louisiana – Exemption for Repairs to Property Delivered Out of State

Mississippi – Broadband Equipment Exemptions Extended

SALT Report 2307 – The Mississippi State Legislature recently passed a Bill that extends the sales and use tax and the ad valorem tax exemptions available for sales of certain broadband equipment. Specifically, the Bill provides that: The sales and Continue reading Mississippi – Broadband Equipment Exemptions Extended

Rhode Island – Recently Amended Sales and Use Tax Rules and Exemptions

SALT Report 2306 – The Rhode Island Department of Revenue recently amended the following rules and exemptions. Interstate Carrier Exemption The sales and use tax regulation regarding interstate carriers has been amended to reflect recently enacted legislation. Changes to the Continue reading Rhode Island – Recently Amended Sales and Use Tax Rules and Exemptions