California – No Liability for Good Faith Reliance on Administrative Rulings

SALT Report 2414 – The California State Legislature has proposed an amendment to certain personal liability statutes. Specifically, the Bill provides that “any person who relies upon a written order, ruling, approval, interpretation, or enforcement policy of a state agency Continue reading California – No Liability for Good Faith Reliance on Administrative Rulings

Hawaii – Department Creates Standard to Determine Whether Delinquent Taxes are Uncollectible

SALT Report 2413 – The Hawaii State Legislature enacted legislation that authorizes the Department of Taxation to use a reasonableness standard to determine whether delinquent state taxes are uncollectible, rather than waiting the two-years that was previously required. Senate Bill Continue reading Hawaii – Department Creates Standard to Determine Whether Delinquent Taxes are Uncollectible

Missouri – Taxability of Loaned Medical Equipment Used With Purchased Catheters

SALT Report 2412 – The Missouri Department of Revenue issued a Letter Ruling regarding the taxability of medical computer equipment that is used in conjunction with disposable medical catheters. The Taxpayer is an out-of-state corporation that sells disposable, one-time use, Continue reading Missouri – Taxability of Loaned Medical Equipment Used With Purchased Catheters

Multistate – Senator Enzi’s Statement Regarding the Marketplace Fairness Act

SALT Report 2411 – On April 26, 2013 U.S. Senator Mike Enzi, R-Wyo., issued the following statement concerning the Marketplace Fairness Act of 2013. “Wyoming shouldn’t subsidize out-of-state and online retailers that operate and sell to people in our state. Continue reading Multistate – Senator Enzi’s Statement Regarding the Marketplace Fairness Act