Missouri – Taxability of Additive Used to Reduce Exhaust Emissions

SALT Report 2625 – The Missouri Department of Revenue issued a letter ruling regarding a Taxpayer’s sales of a chemical additive used to reduce exhaust emissions in diesel engines so the vehicle will comply with current EPA emissions requirements. The Continue reading Missouri – Taxability of Additive Used to Reduce Exhaust Emissions

Maine- Budget Bill Creates Temporary Tax Increases, Taxes Products Transferred Electronically

SALT Report 2624 – On June 26, 2013, the Maine Senate overrode Governor Paul LePage’s veto of the state’s budget bill which creates temporary sales tax rate increases and provides that products transferred electronically are now taxable. Sales Tax Increases Continue reading Maine- Budget Bill Creates Temporary Tax Increases, Taxes Products Transferred Electronically

California – Sales Tax Rate Increase

SALT Report 2623 – The California State Board of Equalization issued a reminder to all seller’s permit holders and consumers regarding a sales and use tax rate increase of 0.5% in the City of Atwater. The rate increase will bring Continue reading California – Sales Tax Rate Increase

Connecticut – Amended Penalty Waiver, Permit, and Licensing Provisions

SALT Report 2622 –The state of Connecticut recently enacted legislation that amends or creates provisions regarding the disclosure of tax information, penalty waivers, and sales and use tax permits. These provisions apply to income tax, cigarette and tobacco tax, and Continue reading Connecticut – Amended Penalty Waiver, Permit, and Licensing Provisions

Connecticut – Taxpayers with Unpaid Liabilities Will Not Be Issued Renewed Tax Licenses

SALT Report 2621 – The Connecticut Department of Revenue Services issued a notice to taxpayers warning them that due to recently enacted legislation the Department is now prohibited from renewing the tax licenses of any taxpayer with outstanding liabilities, effective Continue reading Connecticut – Taxpayers with Unpaid Liabilities Will Not Be Issued Renewed Tax Licenses

Hawaii – Receipt and Record-Keeping Requirements Amended

SALT Report 2620 – The Hawaii State Legislature amended the State’s receipt and record-keeping requirements to reflect that they now apply to all taxpayers who conduct business under the State’s general excise tax laws. Specifically, the law now provides that Continue reading Hawaii – Receipt and Record-Keeping Requirements Amended

California – Certain Products No Longer Subject to Lumber Assessment

SALT Report 2619 – The California State Board of Equalization announced that the following products are no longer subject to the California Lumber Products Assessment effective July 1, 2013: Hardieplank lap siding Hardiepanel vertical siding Hardieshingle siding Hardiesoffit panels Hardietrim Continue reading California – Certain Products No Longer Subject to Lumber Assessment

Mississippi – Reduced Rate for Sales of Fuel to Oil and Gas Producers

SALT Report 2618 – The Mississippi Department of Revenue issued guidance regarding the reduced sales tax rate of 1.5% for sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas, and other fuels that takes effect July 1, Continue reading Mississippi – Reduced Rate for Sales of Fuel to Oil and Gas Producers

Mississippi – Exemptions for Durable Medical Equipment and Home Medical Supplies

SALT Report 2617 – The Mississippi Department of Revenue issued guidance regarding the sales tax exemption for qualified durable medical equipment (DME) and home medical supplies (HMS) that will take effect July 1, 2013. The exemption applies to DME and Continue reading Mississippi – Exemptions for Durable Medical Equipment and Home Medical Supplies

New York – Bulletin Issued on Bulk Sales

SALT Report 2616 – The New York Department of Taxation and Finance updated its tax bulletin regarding the rules and procedures that must be followed when a bulk sale transaction takes place to ensure that the purchaser is not held Continue reading New York – Bulletin Issued on Bulk Sales