Colorado – Sales and Use Tax Workshop for Contractors

SALT Report 2734 – The Colorado Department of Revenue issued a reminder about an upcoming workshop for the construction industry. The event will be hosted by the National Association of Credit Managers and the Colorado Department of Revenue. The workshop Continue reading Colorado – Sales and Use Tax Workshop for Contractors

Rhode Island – Bill Enacts New Exemptions and Authorizes Remote Sales Collections

SALT Report 2733 – In the latest edition of Rhode Island tax News, the Department of Revenue discusses the sales and use tax provisions in the state’s fiscal year 2014 budget bill recently signed by Governor Lincoln Chafee.  Included in Continue reading Rhode Island – Bill Enacts New Exemptions and Authorizes Remote Sales Collections

Florida – Emergency Rule Regarding Sales Tax Holiday Adopted

SALT Report 2732 – The Florida Department of Revenue adopted an emergency rule that notifies the general public and retailers of the sales and use tax exemption available from August 2, 2013, through August 4, 2013. During that time, sales Continue reading Florida – Emergency Rule Regarding Sales Tax Holiday Adopted

Indiana – Guidance Issued Regarding Aviation Fuel Excise Tax

SALT Report 2731– The Commissioner of the Indiana Department of Revenue issued a directive regarding the recently enacted aviation fuel excise tax.  Pursuant to HEA 1545-2013 an aviation fuel excise tax of $.10 per gallon is imposed on the gross Continue reading Indiana – Guidance Issued Regarding Aviation Fuel Excise Tax

Illinois – Taxability of Licensed Software

SALT Report 2730 – The Illinois Department of Revenue issued a general information letter regarding the application of Retailers’ Occupation Tax to sales of canned software. In this case, the Taxpayer states that its software sales are on a license Continue reading Illinois – Taxability of Licensed Software

Illinois – Procedures for Filing a Refund Claim

SALT Report 2729 – The Illinois Department of Revenue issued a general information letter regarding sales tax refunds for situations in which a customer provides an exemption certificate after a sale occurs. The Taxpayer states that on occasion a customer Continue reading Illinois – Procedures for Filing a Refund Claim