Mississippi – Updated Notice Regarding 2% Discount

SALT Report 2749 – The Mississippi Department of Revenue updated a notice that discusses the 2% discount from the occupancy and special city and county sales taxes that may be taken on each timely filed return. The updated notice provides Continue reading Mississippi – Updated Notice Regarding 2% Discount

California – BOE Clarifies Rate Increase in City of Sacramento

SALT Report 2748 – The California State Board of Equalization issued a Special Notice to clarify the sales and use tax rate increase in the city of Sacramento.  Effective April 1, 2013 the tax rates in Sacramento County are: 8.5% Continue reading California – BOE Clarifies Rate Increase in City of Sacramento

Arkansas – Sales Tax Credit for the Sale of a Used Vehicle

SALT Report 2746 – The Arkansas Department of Finance & Administration’s quarterly newsletter discusses the sales and use tax credit available for certain vehicle sales. The newsletter states that if a consumer purchases a new vehicle and within 45 days, Continue reading Arkansas – Sales Tax Credit for the Sale of a Used Vehicle

Louisiana – Ruling Regarding Taxability of Repair Parts for Rental Equipment Suspended

SALT Report 2744 – The Louisiana Department of Revenue is temporarily suspending Revenue Ruling No. 13-003 which addresses whether parts and materials purchased by equipment lease or rental dealers to repair and maintain their lease or rental equipment are excluded Continue reading Louisiana – Ruling Regarding Taxability of Repair Parts for Rental Equipment Suspended

Washington – Exemption for Honey Beekeepers Extended

SALT Report 2743 – The Washington Department of Revenue issued a special notice regarding the exemptions available for Beekeepers.  Due to the passage of Senate Bill 5882, Laws 2013 the Washington business and occupation tax and sales and use tax Continue reading Washington – Exemption for Honey Beekeepers Extended

Washington – Exemptions for Certain Phone Service Repealed Another Enacted

SALT Report 2742 – Recently enacted legislation in Washington repeals the sales tax exemption for residential telephone service and coin-operated telephone service.  However, the bill creates an exemption for “voice over internet protocol telephone services” (VoIP) that are offered by Continue reading Washington – Exemptions for Certain Phone Service Repealed Another Enacted