Ohio – Proposed Draft Amendments to CAT Electronic Filing and Payments Requirements

SALT Report 2785 – The Ohio Department of Taxation revised an information release announcing proposed draft amendments to Adm. Code 5703-29-05. This rule specifies that both annual and quarterly taxpayers must file and pay their commercial activity tax (CAT) electronically. Continue reading Ohio – Proposed Draft Amendments to CAT Electronic Filing and Payments Requirements

New York – Taxpayer May be Liable for Tax Collected and Remitted on its Behalf

SALT Report 2784 – The New York Department of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer would be held jointly liable for the tax it allows another party to collect and remit on its behalf. In Continue reading New York – Taxpayer May be Liable for Tax Collected and Remitted on its Behalf

Missouri – Reminder Issued on Upcoming Sales Tax Holiday

SALT Report 2783 – The Missouri Department of Revenue issued a reminder regarding the state’s upcoming sales tax holiday that is scheduled for August 2 – 4, 2013. During that time, the state sales tax will not apply to the Continue reading Missouri – Reminder Issued on Upcoming Sales Tax Holiday

Massachusetts – Taxability of Computer and Software Services

SALT Report 2782 – The Massachusetts Department of Revenue issued guidance regarding recently enacted legislation that imposes sales and use tax on computer and software services.  Pursuant to Chapters 64H and 64I of Massachusetts General Laws, sales and use tax Continue reading Massachusetts – Taxability of Computer and Software Services

California – Tax Guide for Gas Station Operators

SALT Report 2781 – The California State Board of Equalization released a new tax guide for gas station operators who may be unaware of the registration, reporting, and record-keeping obligations that are required under California’s state and local sales and Continue reading California – Tax Guide for Gas Station Operators