Florida – Taxpayer’s Purchases Will Be Exempt if Public Works Contracts are Modified

SALT Report 2366 – The Florida Department of Revenue issued a technical advisory regarding the taxability of non-residential cleaning and security services performed under a public works contract. The Taxpayer has several long-term contracts with various state agencies that require Continue reading Florida – Taxpayer’s Purchases Will Be Exempt if Public Works Contracts are Modified

New Jersey – Sales Tax Exemption for Zero Emission Vehicles

SALT Report 2365 – The New Jersey Division of Taxation updated their list of vehicles that qualify for the sales tax exemption for zero emission vehicles. The exemption applies to the sale, rental, or lease of a new or used Continue reading New Jersey – Sales Tax Exemption for Zero Emission Vehicles

Hawaii – Payment Requirements for Offers in Compromise

SALT Report 2364 – The Hawaii Department of Taxation enacted legislation that establishes payment requirements for all offers in compromise that are submitted to the Department for the payment of any past due taxes. Effective April 5, 2013, House Bill Continue reading Hawaii – Payment Requirements for Offers in Compromise

Georgia – Taxability of Fundraising Activities by Nonprofit Groups

SALT Report 2362 – The Georgia Department of Revenue issued a bulletin that discuss the application of sales and use taxes to purchases and sales made by nonprofit organizations for fundraising purposes. The bulletin also provides guidance to dealers of Continue reading Georgia – Taxability of Fundraising Activities by Nonprofit Groups