Colorado – Updated Guidance Regarding Enterprise Zone Tax Credits

SALT Report 2481 – The Colorado Department of Revenue has updated its guidance regarding the corporate and sales and use tax incentives related to enterprise zones. An enterprise zone is an economically distressed area of Colorado that offers special tax Continue reading Colorado – Updated Guidance Regarding Enterprise Zone Tax Credits

Missouri – Senate Approves SST Agreement and Tax Amnesty

SALT Report 2480 – The Missouri Senate passed a Bill that, if approved by the Governor, would require the Department of Revenue to enter into the Streamlined Sales and Use Tax Agreement. The bill also provides a tax amnesty which Continue reading Missouri – Senate Approves SST Agreement and Tax Amnesty

California – Bill Proposes a Sweetened Beverage Tax

SALT Report 2479 – The California State Legislature proposed a Bill that will impose a tax on every distributor who distributes bottled sweetened beverages in the state. All funds collected from this tax will be deposited in the Children’s Health Continue reading California – Bill Proposes a Sweetened Beverage Tax

Indiana – Use Tax Amnesty Program for Race Horse Claiming Transactions

SALT Report 2478 – Indiana Governor Mike Pence recently signed the State’s Biennial Budget Bill which provides an amnesty program for unpaid use tax specific to race horses. House Bill 1001 requires that the Department of Revenue establish the amnesty Continue reading Indiana – Use Tax Amnesty Program for Race Horse Claiming Transactions

Indiana – Sales of Synthetic Drugs May Result in Merchant’s Certificate or Exemption Certificate Revocation

SALT Report 2477 – Indiana has enacted legislation that amends the definition of “good cause” to include sales of synthetic drugs. Under the new provisions retailers will have their retail merchant’s certificate revoked for good cause, if they are involved Continue reading Indiana – Sales of Synthetic Drugs May Result in Merchant’s Certificate or Exemption Certificate Revocation

Colorado – Senate Passes Bill to Comply With Federal Remote Seller Requirements

SALT Report 2476 – On May 6, 2013 the Colorado Senate passed House Bill 1295, a Bill that meets the minimum simplification requirements of the Federal Marketplace Fairness Act of 2013. Once enacted, Colorado will be authorized by the federal Continue reading Colorado – Senate Passes Bill to Comply With Federal Remote Seller Requirements