Massachusetts – Proposed Exemption for Fuel

SALT Report 2764 – The Massachusetts General Assembly introduced legislation that, if enacted would provide a sales tax exemption for fuel used in on-site drilling operations.  The language of the bill follows: Be it enacted by the Senate and House Continue reading Massachusetts – Proposed Exemption for Fuel

Wisconsin – Revised Tax Publications

SALT Report 2763 – The Wisconsin Department of Revenue has revised three general tax publications regarding field audit procedures and taxpayers’ appeal rights. Field Audit of Wisconsin Tax Returns This publication discusses the rights and responsibilities of both the taxpayer Continue reading Wisconsin – Revised Tax Publications

Virginia – Accepting Exemption Certificates

SALT Report 2762 – The Virginia Tax Commissioner issued a ruling regarding the proper use and acceptance of exemption certificates by a Taxpayer who wholesales building supply products. During an audit, it was determined that the Taxpayer made exempt sales Continue reading Virginia – Accepting Exemption Certificates

North Carolina – Automated Sales Suppression Devices

SALT Report 2761 – The North Carolina General Assembly passed a Bill regarding the possession, transfer, or use of automated sales suppression devices.  Effective December 1, 2013, any person who is convicted of selling, purchasing, installing, transferring, possessing, using, or Continue reading North Carolina – Automated Sales Suppression Devices

Louisiana – Annual Sales Tax Holiday

SALT Report 2760 – The Louisiana Department of Revenue issued a reminder regarding the state’s upcoming sales tax holiday that is scheduled for August 2 – 3, 2013.  During that time, the first $2,500 of the purchase price of tangible Continue reading Louisiana – Annual Sales Tax Holiday

Louisiana – Department Announces Tax Amnesty Dates

SALT Report 2759 – The Louisiana Department of Revenue has announced the dates for their upcoming amnesty program.  The program is called “A Fresh Start’ and is scheduled to begin on September 23, 2013 and end on November 22, 2013. Continue reading Louisiana – Department Announces Tax Amnesty Dates

Indiana – Trailer Manufacturer’s Use of Manufacturing Exemption

SALT Report 2758 – The Indiana Department of Revenue issued a letter of finding regarding a trailer manufacturers purchase of advertising material, scissor lifts, and scales using the manufacturing exemption. In 2012, the Department conducted an audit of the Taxpayer’s Continue reading Indiana – Trailer Manufacturer’s Use of Manufacturing Exemption