Minnesota – Sales and Use Tax Legislative Bulletin

SALT Report 2741 – The Minnesota Department of Revenue released a bulletin that summarizes the 2013 legislative changes to the State’s sales and use tax laws. Drop Shipment Sales Minnesota Statute 297A.665 (b) has been amended to provides that in Continue reading Minnesota – Sales and Use Tax Legislative Bulletin

Illinois – Agency Agreements for Reporting Sales by Distributors

SALT Report 2740 – The Illinois Department of Revenue issued a general information letter regarding whether a manufacturer, whose products are sold by distributors in Illinois, can assume the responsibility of collecting and remitting Retailers’ Occupation Tax for the sales Continue reading Illinois – Agency Agreements for Reporting Sales by Distributors

Rhode Island – Commission to Study Sales Tax System

SALT Report 2739 – The Rhode Island General Assembly has authorized a legislative commission to conduct a study of the state’s sales tax system, including the possibility of repealing the sales tax.  As proposed, the 13-member commission would include: Three Continue reading Rhode Island – Commission to Study Sales Tax System

Kansas – Taxability of Credit and Debit Card Processing Fees

SALT Report 2738 – The Kansas Department of Revenue issued an opinion letter regarding the application of sales tax to credit and debit card processing fees.  The Department states that line item processing charges are to be included in the Continue reading Kansas – Taxability of Credit and Debit Card Processing Fees

Nevada – Settlement Reached in Complimentary Meals Lawsuit

SALT Report 2737 – The Nevada Department of Taxation issued a notice announcing that they have reached a global settlement in the $233 million complimentary meal lawsuit between the Department of Taxation and Nevada casinos, restaurants, and resorts. As part Continue reading Nevada – Settlement Reached in Complimentary Meals Lawsuit

Texas – Early Sales Tax Payment Requirements Repealed

SALT Report 2735 – In the latest issue of Tax Policy News, the Texas Comptroller discusses the early payment requirements for sales, fuels, and mixed beverage taxes.  In 2011, the state’s legislature passed SB 1, which required businesses that collect Continue reading Texas – Early Sales Tax Payment Requirements Repealed