Michigan – Newly Amended and Rescinded Sales and Use Tax Rules

SALT Report 2519 – The Michigan Department of Treasury has amended and rescinded the following sales and use tax rules in order to conform to current law. Rule R205.1 – Sales Tax Licenses This rule is amended to reflect that Continue reading Michigan – Newly Amended and Rescinded Sales and Use Tax Rules

New York – Amendments to Petroleum Business Tax Reimbursements

SALT Report 2518 – The New York Department of Taxation and Finance issued a memorandum that discusses recent amendments to the petroleum business tax reimbursement eligibility. Prior to the amendments, voluntary ambulance services, volunteer fire companies, volunteer fire departments, and Continue reading New York – Amendments to Petroleum Business Tax Reimbursements

New York – Highway Use Tax Exemption for Farm Vehicles Amended

SALT Report 2517 – The New York Department of Taxation issued a memorandum that discusses recent amendments to the highway use tax exemption for farm vehicles. Prior to the amendment, a farmer was required to own and operate the vehicle Continue reading New York – Highway Use Tax Exemption for Farm Vehicles Amended

Colorado – Sales Tax Requirements for Short Term Rentals

SALT Report 2516 – The Colorado Department of Revenue issued an update regarding the taxability of short-term lodging units, which consists of any unit rented for 30 consecutive days or less. These rentals are subject to the state sales tax Continue reading Colorado – Sales Tax Requirements for Short Term Rentals

Alabama – Certificates of Exemption for Governmental Projects

SALT Report 2515 – Recently enacted legislation requires the Alabama Department of Revenue to grant a certificate of exemption from state and local sales and use taxes to any contractor licensed by the State Licensing Board for General Contractors, or Continue reading Alabama – Certificates of Exemption for Governmental Projects

Alabama – New Electronic Filing and Payment Information

SALT Report 2514 – The Alabama Department of Revenue issued a reminder that effective July 1, 2013 the paperless filing and payment system will be discontinued. On July 1, the state will transition to their new filing system, My Alabama Continue reading Alabama – New Electronic Filing and Payment Information