Colorado – Legislation Requires Uniform Sales and Use Tax Base Study

SALT Report 2594 – Recently enacted legislation in Colorado requires that the Department of Revenue collaborate with various state organizations as well as representatives from counties and municipalities to study the possibility of establishing a uniform sales and use tax Continue reading Colorado – Legislation Requires Uniform Sales and Use Tax Base Study

Louisiana – Grant Parish Economic and Industrial Development District Tax Amended

SALT Report 2593 – The Louisiana State Legislature amended the law that authorizes the Grant Parish Economic and Industrial Development District to impose a local sales and use tax to provide that food and prescription drugs are specifically exempt from Continue reading Louisiana – Grant Parish Economic and Industrial Development District Tax Amended

Colorado – Farmer’s Markets Tax Liabilities

SALT Report 2592 – The Colorado Department of Revenue issued guidance regarding the tax liabilities for vendors at farmers’ markets. Vendors who sell items that are generally exempt from state sales tax, such as vegetables, fruit or rice for home Continue reading Colorado – Farmer’s Markets Tax Liabilities

California – Emergency Adoption of Regulation 2000

SALT Report 2591 – The State Board of Equalization announced that it voted to readopt Regulation 2000, Retailer Reimbursement Retention, as an emergency regulation, while the Board considers the adoption of a permanent regulation that would specify the amount of Continue reading California – Emergency Adoption of Regulation 2000

Hawaii – Temporary Suspension of Exemptions Repealed

SALT Report 2590 – The Hawaii Department of Taxation issued guidance regarding Act 105, Laws 2011 which suspended several general excise exemptions, use tax exemptions, and deductions. Effective June 30, 2013, the provisions in Act 105 are repealed and on Continue reading Hawaii – Temporary Suspension of Exemptions Repealed

Vermont – Taxability of Prewritten Software Accessed Remotely

SALT Report 2589 – The Vermont Department of Taxation issued a fact sheet to remind taxpayers that the moratorium on the collection of sales tax for prewritten software accessed remotely has not been extended and will expire on June 30, Continue reading Vermont – Taxability of Prewritten Software Accessed Remotely

Illinois – New Application Process for Obtaining an Exemption Certificate for Building Materials

SALT Report 2588 – The Illinois Department of Revenue issued an information bulletin regarding changes to the application process for obtaining a sales tax exemption certificate for building materials. Beginning July 1, 2013 contractors and other entities involved in real Continue reading Illinois – New Application Process for Obtaining an Exemption Certificate for Building Materials