New York – Taxability of Mobile Medical Services

SALT Report 2780 – The New York Division of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer is making sales of mobile medical services to medical facilities and, if so, whether those sales are exempt from New Continue reading New York – Taxability of Mobile Medical Services

New York – Taxability of Security Services

SALT Report 2779 – The New York Division of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer is required to pay sales and use tax for contracted security services when it hires a company to monitor a Continue reading New York – Taxability of Security Services

Delaware – Tax Safe Harbor for Out-of-State Emergency Service Providers

SALT Report 2778 – The Delaware General Assembly passed a bill that will allow out-of-state businesses to respond to emergencies in Delaware when certain resources and personnel are requested by the State, and a State of emergency has been declared Continue reading Delaware – Tax Safe Harbor for Out-of-State Emergency Service Providers

California – Proposed Regulatory Change

SALT Report 2777 – The California State Board of Equalization issued a notice regarding Regulation 2000 – Retailer Reimbursement Retention and Regulation 2001 – Additional Allowed Retailer Reimbursement Retention.  The notice states that the BOE proposes to adopt these regulations, Continue reading California – Proposed Regulatory Change

Michigan – Revised and Rescinded Sales and Use Tax Rules

SALT Report 2775 – On July 17, 2013 the Michigan Department of Treasury filed General and Specific Sales and Use Tax Rules with the Secretary of State that rescinded three administrative rules and revised nine others. Rescinded Rules R 205.5 Continue reading Michigan – Revised and Rescinded Sales and Use Tax Rules

Florida – Department of Revenue to Collect Motor Fuel Inspection Fees

SALT Report 2774 – The Florida Department of Revenue announced that the responsibility of collecting motor fuel inspection fees has been transferred from the Florida Department of Agriculture and Consumer Services to the Department of Revenue, effective July 1, 2013. Continue reading Florida – Department of Revenue to Collect Motor Fuel Inspection Fees