Indiana – Guidance on Claimed Race Horse Use Tax Amnesty Program

SALT Report 2827 – The Indiana Department of Revenue issued a bulletin regarding the amnesty program for unpaid use tax on claimed racehorses that is scheduled to run from July 1, 2013, through December 31, 2013. The amnesty program is Continue reading Indiana – Guidance on Claimed Race Horse Use Tax Amnesty Program

Georgia – Motor Fuel Exemption for Public School Systems

SALT Report 2826 – The Georgia Department of Revenue issued a bulletin that discusses the exemption from the motor fuel excise tax and the prepaid state tax for public school systems. The new exemption applies to the state Excise Tax of Continue reading Georgia – Motor Fuel Exemption for Public School Systems

New Mexico – Taxpayer Options for Protests and Claims for Refund

SALT Report 2825 – The New Mexico Taxation and Revenue Department updated its publication regarding the procedures that must be followed when disputing a tax liability or other administrative action.  Under the provisions of the New Mexico Tax Administration Act Continue reading New Mexico – Taxpayer Options for Protests and Claims for Refund

Texas – Taxability of Stadium Luxury Suites and Skyboxes

SALT Report 2824 – The Texas Comptroller issued guidance regarding the application of sales and use tax to luxury suites and skyboxes in stadiums.  Generally, a license to use a stadium luxury suite or a skybox to watch various events Continue reading Texas – Taxability of Stadium Luxury Suites and Skyboxes

Pennsylvania – Taxability of MRI and CT Machines

SALT Report 2823 – A Pennsylvania Appeals Court Judge issued a ruling regarding a Taxpayer’s claim for a refund of sales tax paid on magnetic resonance imaging and computed topography machines, related software, and electricity used to power the equipment. Continue reading Pennsylvania – Taxability of MRI and CT Machines

Florida – Annual Report Reminder

SALT Report 2822 – The Florida Department of Revenue issued a reminder that anyone who sells, manufactures, or distributes alcoholic beverages or tobacco products to Florida retailer’s must submit an electronic report to the Department every year as required by Continue reading Florida – Annual Report Reminder