Multistate – Internet Sales Tax Bill Blocked by Opposing Senators

SALT Report 2410 – A few Senators from states that do not have sales tax have collectively blocked a bill that would impose sales and use tax on Internet purchases. Although these Senators do not have enough support to kill Continue reading Multistate – Internet Sales Tax Bill Blocked by Opposing Senators

Arkansas – Partial Refund for Purchases to Replace or Repair Manufacturing Equipment

SALT Report 2409 – The Arkansas General Assembly has approved a partial sales and use tax refund for purchases of machinery and equipment that were, or will be, used to modify, replace, or repair existing machinery and equipment. All qualified Continue reading Arkansas – Partial Refund for Purchases to Replace or Repair Manufacturing Equipment

Arkansas – Reduced Rate for Natural Gas and Electricity

SALT Report 2408 – The Arkansas General Assembly passed a Bill that reduces the sales and use tax rate on natural gas and electricity used by manufacturers. The rate reduction applies as follows: Effective July 1, 2014, the sales and Continue reading Arkansas – Reduced Rate for Natural Gas and Electricity

Arkansas – Exemption for Dental Appliances

SALT Report 2407 – The Arkansas General Assembly passed a Bill that provides a sales and use tax exemption for dental appliances sold to, or by, a dentist, orthodontist, oral surgeon, maxillofacial surgeon, or endodontist. The Bill defines “dental appliances” Continue reading Arkansas – Exemption for Dental Appliances

Maine – Dollar Threshold for Appeals to the Tax Board Lowered

SALT Report 2406 – Maine enacted legislation that amends the laws regarding who may appeal a reconsideration decision to the Maine Board of Tax Appeals. Under current law, a petition for appealing a tax or tax refund request that is Continue reading Maine – Dollar Threshold for Appeals to the Tax Board Lowered

Colorado – Guidance for Those Who File in Multiple Locations

SALT Report 2405 – The Colorado Department of Revenue has updated their guidance for those who file sales and use tax returns for multiple locations in the State. Also, the Department has released a new, interactive version of the DR Continue reading Colorado – Guidance for Those Who File in Multiple Locations