Washington – Taxability of Service Performed by Dump Truck Operators

SALT Report 2556 – The Washington Department of Revenue issued a tax advisory that explains the application of public utility taxes, business and occupation taxes, and retail sales tax to services that are commonly provided by dump truck operators. 1) Continue reading Washington – Taxability of Service Performed by Dump Truck Operators

Missouri – Filing Frequency Threshold Amounts Increased

SALT Report 2555 – The Missouri Department of Revenue has amended the states mandatory filing regulation, §12 CSR 10-104.030, to increase the filing frequency threshold for quarterly and annual sales and use tax returns. The amendments are as follows: If Continue reading Missouri – Filing Frequency Threshold Amounts Increased

Alabama – Exemption for Food Pantries in Talladega County

SALT Report 2554 – Recently enacted legislation in Alabama provides a sales and use tax exemption for food pantries in Talladega County. The legislation exempts the purchase or distribution of food and food-related items for charitable purposes from state, county, Continue reading Alabama – Exemption for Food Pantries in Talladega County

Alabama – Additional Tax Imposed on Liquor Sales

SALT Report 2553 – An additional 5% state sales tax will be imposed on sales of liquor in Dallas County, Alabama by all entities licensed by the Alcoholic Beverage Control Board. Anyone who fails to collect and remit the tax Continue reading Alabama – Additional Tax Imposed on Liquor Sales

Alabama – Exemption for Durable Medical Equipment, Devices, and Supplies

SALT Report 2552 – The Alabama State Legislature enacted legislation that creates a sales and use tax exemption for items used to treat illness or injury, or to replace all or part of a limb or internal body part. Qualified Continue reading Alabama – Exemption for Durable Medical Equipment, Devices, and Supplies

California – CAEATFA Regulations Approved

SALT Report 2551 – The California Alternative Energy and Advanced Transportation Financing Authority announced that Article 3 Section 10050 of Division 13 of Title 4 of the California Code of Regulations has been approved and filed with the Secretary of Continue reading California – CAEATFA Regulations Approved

MultiState – Small Business Coalition Opposes Marketplace Fairness Act

SALT Report 2549 – A group of more than 50 small business organizations announced that they have formed a coalition to defeat the Marketplace Fairness Act. The group is called the eMainStreet Alliance and their assertion is that the MFA Continue reading MultiState – Small Business Coalition Opposes Marketplace Fairness Act

Colorado – Amended Debt Collection Offset Procedures

SALT Report 2548 – The Colorado General Assembly recently amended the procedural requirements for offsetting debts against state tax refunds. Senate Bill 247 requires that the Department of Personnel and Administration send written notification to a taxpayer regarding their unpaid Continue reading Colorado – Amended Debt Collection Offset Procedures

Colorado – Exemption for Cigarettes Eliminated

SALT Report 2547 – Colorado recently enacted legislation eliminates the sales and use tax exemption for cigarettes effective July 1, 2013. The new exemption does not apply to cigarette excise taxes or local taxing jurisdictions. For Further Information Colorado State Continue reading Colorado – Exemption for Cigarettes Eliminated