Kansas – Taxability of Pallets Used to Store and Ship Manufactured Products

SALT Report 2929 – The Kansas Department of Revenue issued a private letter ruling regarding the application of sales tax to leases of wooden and plastic pallets that are used to store and ship manufactured products. The Taxpayer leases pallets Continue reading Kansas – Taxability of Pallets Used to Store and Ship Manufactured Products

Illinois – Amendments to Car Rental Exemption and Definition of Automobile

SALT Report 2928 – Recently enacted legislation in Illinois amends the sales and use tax exemption for rented automobiles.  Specifically, Senate Bill 1772 provides that an automobile that qualifies for the exemption now includes a motor vehicle of “the second division Continue reading Illinois – Amendments to Car Rental Exemption and Definition of Automobile

Illinois – Recently Enacted Exemptions and Amended Seller Registration Requirements

SALT Report 2927 – Recently enacted legislation in Illinois amends certain sales and use tax laws applicable to electricity, natural or artificial gas, and water.  In addition the rules for applying for a certificate of registration for a publicly traded Continue reading Illinois – Recently Enacted Exemptions and Amended Seller Registration Requirements

Alabama – Local Rate Increases

SALT Report 2926 – The Alabama Department of Revenue issued notices regarding local sales tax rate increases that will take effect in the City of Arab and the Town of Woodland. City of Arab Effective September 1, 2013, the city Continue reading Alabama – Local Rate Increases

Nebraska – Taxability Matrix Revised Again

SALT Report 2925 – The Nebraska Department of Revenue submitted a revised version of their Streamlined Sales and Use Tax Agreement taxability matrix.  Changes to the taxability matrix reflect that digital audiovisual works, digital audio works, and digital books when Continue reading Nebraska – Taxability Matrix Revised Again

MultiState – Sales Tax Seminars

SALT Report 2923 – The Wisconsin and Minnesota Departments of Revenue announced that, together, they are offering a series of sales and use tax seminars in October 2013. The seminars will provide an overview of the sales and use tax Continue reading MultiState – Sales Tax Seminars

Colorado – Responding to Sales Tax Non-Filer Notification

SALT Report 2922 – The Colorado Department of Revenue issued guidance regarding the procedures a taxpayer should follow if they receive a sales tax non-filer notification.  The Department states that anyone with a Colorado sales tax account is required to Continue reading Colorado – Responding to Sales Tax Non-Filer Notification

MultiState – Tax Foundation Ranks Sales Tax Rates by State

SALT Report 2921 – The Tax Foundation released its midyear report, which compiles and ranks the sales and use tax rates for every state based on population-weighted averages. The publication provides an overview of state tax ranks as well as Continue reading MultiState – Tax Foundation Ranks Sales Tax Rates by State

Illinois – Aircraft and Watercraft Rolling Stock Exemption Enacted

SALT Report 2920 – The Illinois General Assembly passed a Bill that creates a rolling stock exemption for aircraft and watercraft that will be used as rolling stock.  In addition, the Bill makes amendments to the existing rolling stock exemption Continue reading Illinois – Aircraft and Watercraft Rolling Stock Exemption Enacted