Colorado – Special Districts’ Tax Bases Conform to State’s Tax Base

SALT Report 2569 – The Colorado General Assembly voted to conform the Regional Transportation District and the Scientific and Cultural Facilities District sales and use tax bases to the Colorado state sales and use tax base effective January 1, 2014. Continue reading Colorado – Special Districts’ Tax Bases Conform to State’s Tax Base

Florida – Spaceport Territory Exemption

SALT Report 2568 – The Florida Governor signed a Bill into law which provides that certain real property located in Brevard County that is within the boundaries of the Space Coast Regional Airport, the Space Coast Regional Airport Industrial Park, Continue reading Florida – Spaceport Territory Exemption

Illinois – Updated Reciprocal/Non-Reciprocal Vehicle Tax Rate Chart

SALT Report 2567 – The Illinois Department of Revenue has updated its chart that provides guidance as to whether a nonresident is eligible to claim an exemption from the retailers’ occupation tax when they purchase a motor vehicle or trailer Continue reading Illinois – Updated Reciprocal/Non-Reciprocal Vehicle Tax Rate Chart

New York – Commercial Motor Carriers Must Register Vehicles for Highway Use Tax

SALT Report 2566 – The New York Department of Taxation issued a warning for commercial motor carriers who are required to register their vehicles with the Tax Department for Highway Use Tax. Effective January 1, 2013, every vehicle that is Continue reading New York – Commercial Motor Carriers Must Register Vehicles for Highway Use Tax

Michigan – Revised Sales and Use Tax Rules

SALT Report 2565 – The Michigan Department of Treasury announced that the following sales and use tax rules have been revised. Rule 205.15 – Trade-In Deduction This rule now states that sellers may not deduct a credit allowed for a Continue reading Michigan – Revised Sales and Use Tax Rules

Connecticut – House Passes Amnesty Provisions

SALT Report 2564 – The Connecticut House of Representatives passed a Bill that authorizes the Department of Revenue Services to establish a tax amnesty program. The amnesty program would run from September 16, 2013 through November 15, 2013 and cover Continue reading Connecticut – House Passes Amnesty Provisions

Oklahoma – Rolling Stock Exemption Extended

SALT Report 2563 – Recently enacted legislation in Oklahoma extends the sales and use tax exemption for rolling stock when sold or leased by the manufacturer through June 30, 2019. The exemption applies regardless of whether the purchaser is a Continue reading Oklahoma – Rolling Stock Exemption Extended