Massachusetts – Proposed Tax Amnesty

SALT Report 2832 – Both the Massachusetts Senate and House of Representatives have approved a bill that if enacted, would create a tax amnesty program. Under the provisions of House Bill 3608, the tax amnesty program would waive all penalties Continue reading Massachusetts – Proposed Tax Amnesty

Hawaii – Offers in Compromise

SALT Report 2831 – Due to the recent passage of Act 6, Laws 2013, the Hawaii Department of Taxation issued guidance regarding the amendments to the requirements for submitting an offer in compromise.  Specifically, Act 6 requires that all offers Continue reading Hawaii – Offers in Compromise

Washington – Exemption for Purchases of Clay Targets

SALT Report 2830 – The Washington Department of Revenue issued guidance regarding the exemption for clay targets purchased by nonprofit gun clubs as provided in Senate Bill 5882, Laws 2013.  The legislation states that purchases of clay targets by nonprofit Continue reading Washington – Exemption for Purchases of Clay Targets

Virginia – Resale Certificates Accepted in Good Faith

SALT Report 2829 – The Virginia Tax Commissioner issued a letter ruling regarding a retailer that made exempt sales to several customers, who used exemption certificates, that an auditor later determined were invalid. The Taxpayer was able to obtain corrected exemption Continue reading Virginia – Resale Certificates Accepted in Good Faith

New Mexico – Sales of Cloud-Based Applications and Software

SALT Report 2828 – The New Mexico Taxation and Revenue Department issued a ruling regarding the application of gross receipts tax to cloud based applications and services. To provide these services, the Taxpayer licenses the software from a third-party, and Continue reading New Mexico – Sales of Cloud-Based Applications and Software