California – Proposed Revenue Recovery and Collaborative Enforcement Team

SALT Report 2727 – The California Legislature has proposed a Bill that would require various state agencies to implement a pilot program called the Revenue Recovery and Collaborative Enforcement Team. The multi-agency Team would consist of members from the Employment Continue reading California – Proposed Revenue Recovery and Collaborative Enforcement Team

Arizona – Effective Dates for the Commercial Lease Tax Exemption

SALT Report 2726 – The Arizona Department of Revenue issued a notice regarding the effective date for the new transaction privilege tax exemption for commercial leases of real property between affiliated companies, businesses, persons, or reciprocal insurers.  At the city Continue reading Arizona – Effective Dates for the Commercial Lease Tax Exemption

Washington – Expiration of Temporary Rate Increase

SALT Report 2725 – The Washington Department of Revenue issued a reminder regarding the business and occupation tax rate decrease that took effect on July 1, 2013. On that date, the B&O tax rates for the following classifications decreased from Continue reading Washington – Expiration of Temporary Rate Increase

Utah – Updated Sales and Use Tax Publications

SALT Report 2724 – The Utah Tax Commission has updated several sales and use tax publications to reflect recent legislative changes and Departmental rules.  The publications are general in nature and are meant to be reference tools only as they Continue reading Utah – Updated Sales and Use Tax Publications

California – Do You Qualify for the New Tax Exemptions?

SALT Report 2723 – The California State Board of Equalization announced that they are available to help businesses determine whether they qualify for the new partial sales and use tax exemptions for manufacturing and bio-technology equipment. The partial exemption and Continue reading California – Do You Qualify for the New Tax Exemptions?

Wyoming – Taxability of Gratuities, Digital Code, and Computer Services

SALT Report 2722 – In the latest issue of Taxing Issues, the Wyoming Department of Revenue discusses the taxability of mandatory gratuities, digital code, and computer hardware, software, and services. Mandatory Gratuities Effective July 1, 2013 gratuities are not taxable.  Continue reading Wyoming – Taxability of Gratuities, Digital Code, and Computer Services

Wyoming – Updated Sales and Use Tax Bulletins

SALT Report 2721 – The Wyoming Department of Revenue has revised several sales and use tax bulletins effective July 1, 2013.  The following bulletins have been updated to reflect recent changes in tax law and to update various statute and Continue reading Wyoming – Updated Sales and Use Tax Bulletins

Missouri – Determining When Title Transfers to Out-Of-State Customers

SALT Report 2720 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of engines, generators, and equipment when sold to a customer who arranges for a third party common carrier to pick up the equipment from Continue reading Missouri – Determining When Title Transfers to Out-Of-State Customers