Hawaii – Exemption for Sales to Common Carriers Repealed

SALT Report 2806 – The Hawaii Department of Taxation issued a notice to remind taxpayers that sales of alcohol, cigarettes and tobacco products, and agricultural, meat, and fish products to common carriers for consumption out of state on the common Continue reading Hawaii – Exemption for Sales to Common Carriers Repealed

New York – Sales to Access Forms Stored on a Web Site

SALT Report 2805 – The New York Department of Taxation issued an advisory opinion regarding the application of sales and use tax to access to online digital forms.  The Taxpayer developed software that allows its customers to access various form Continue reading New York – Sales to Access Forms Stored on a Web Site

Wisconsin – Taxability of Home Warranty Contracts and Newspaper Advertising Supplements

SALT Report 2803 – The Wisconsin Department of Revenue’s August edition of Tax Bulletin discusses the application of sales and use tax to home warranty contracts and newspaper advertising supplements. Home Warranty Contracts Under section 77.52(2)(a)10 Wisconsin Statutes, tax is Continue reading Wisconsin – Taxability of Home Warranty Contracts and Newspaper Advertising Supplements

Illinois – Medical Cannabis Law Creates New Tax Obligations

SALT Report 2812 – On August 1, 2013, Illinois Governor Pat Quinn signed the Compassionate Use of Medical Cannabis Pilot Program Act into law. The Act imposes a surcharge on all income derived from a medical cannabis cultivation center, a Continue reading Illinois – Medical Cannabis Law Creates New Tax Obligations

New York – Definition of “Recorded Programs” Amended

SALT Report 2811 – Recently enacted legislation in New York amends the definition of “recorded programs” for purposes of the sales tax exemption for machinery or equipment used or consumed by a broadcaster in the production of live or recorded Continue reading New York – Definition of “Recorded Programs” Amended

Louisiana – Louisiana Tax Delinquency Amnesty Act of 2013

SALT Report 2810 – The Louisiana Department of Revenue issued an information bulletin regarding the State’s tax amnesty program that is scheduled for September 23, 2013 through November 22, 2013.  During that time, amnesty will be granted to eligible taxpayers Continue reading Louisiana – Louisiana Tax Delinquency Amnesty Act of 2013

Louisiana – Changes to Form R-1048 Sales Tax Exemptions for Nonprofits

SALT Report 2809 – The Louisiana Department of Revenue issued an information bulletin regarding the sales tax exemption for fund-raising activities by non-profit organizations.  In the past, an organization was required to apply for and obtain an exemption certificate for Continue reading Louisiana – Changes to Form R-1048 Sales Tax Exemptions for Nonprofits

California – Technology Transfer Agreement – Lucent Trial Date (9.23.13)

ZSA Special Report – The California State Board of Equalization released their June 2013 Sales and Use Tax Litigation Roster setting the trial date for Lucent I and Lucent II for September 23, 2013.    Per the June 2013 Sales and Continue reading California – Technology Transfer Agreement – Lucent Trial Date (9.23.13)