Missouri – Out-of-State Contractor’s Use of Tax Number Issued by Another State

SALT Report 2392 – The Missouri Department of Revenue issued a letter ruling regarding purchases made by an out-of-state contractor who used a tax license number that was issued by another state. The Taxpayer is an HVAC dealer who sells, Continue reading Missouri – Out-of-State Contractor’s Use of Tax Number Issued by Another State

New Mexico – Expanded Liquor Excise Tax and New Rate Schedule

SALT Report 2391 – Recently enacted legislation in New Mexico amends the liquor excise tax rates for small winegrowers who produce a certain amount of wine and amends the definition of “small winegrowers.” Senate Bill 116 provides that a “small Continue reading New Mexico – Expanded Liquor Excise Tax and New Rate Schedule

Tennessee – Comment Period Regarding the Taxation of Compressor Fuel

SALT Report 2390 – The Tennessee Department of Revenue announced that they have rescinded a notice that states that sales and use taxes apply to natural gas that is diverted from interstate pipelines and used or consumed in the operation Continue reading Tennessee – Comment Period Regarding the Taxation of Compressor Fuel

Montana – Department of Revenue Authorized to Serve Notices of Levy Electronically

SALT Report 2389 – Recently passed legislation in Montana allows the Department of Revenue to issue a notice of levy for the collection of delinquent taxes electronically upon written consent of the recipient, which is typically an employer or financial Continue reading Montana – Department of Revenue Authorized to Serve Notices of Levy Electronically

Colorado – Bill to Expand Nexus Provisions Introduced

SALT Report 2388 – The Colorado House of Representatives introduced a Bill that, if passed, will amend and expand the state’s existing sales and use tax nexus provisions. House Bill 1312 will modify these provisions by: Expanding the types of Continue reading Colorado – Bill to Expand Nexus Provisions Introduced