Hawaii – Changes to the Application of Tax on Imported Contracting

SALT Report 2836 – The Hawaii Department of Taxation issued guidance regarding Act 46 which amended Hawaii Revised Statutes §§238-1 and 238-2.3, to provide for the consistent treatment of imported contracting provisions under the State’s use tax and general excise Continue reading Hawaii – Changes to the Application of Tax on Imported Contracting

Washington – Tax on Dance Cover Charges Reclassified

SALT Report 2835 – The Washington Department of Revenue issued a notice regarding the passage of SB 5882, Laws 2013.  The Bill creates a provision, which states that taxable amusement and recreation services do not include the opportunity to dance Continue reading Washington – Tax on Dance Cover Charges Reclassified

Vermont – Safe Harbor Provision for Zappers Set to Expire

SALT Report 2835 – The Vermont Department of Revenue issued a notice regarding recently passed legislation that makes it a felony for anyone to possess, sell, purchase, install, or transfer automated sales suppression devices, also known as zappers. The notice Continue reading Vermont – Safe Harbor Provision for Zappers Set to Expire

Texas – Taxpayer Records Requirement Amended

SALT Report 2834 – The Texas Comptroller adopted an amendment to the sales tax rule governing taxpayer record requirements.  The amendments reflects that any taxpayer who is claiming a refund or credit is required to keep contemporaneous records to substantiate Continue reading Texas – Taxpayer Records Requirement Amended

Maryland – Medical Equipment Regulation Amended

SALT Report 2833 – The Maryland Comptroller recently amended its sales and use tax regulation for medical equipment to provide that the definition of medical equipment now includes heart monitors and stairlifts, unless installed so that they become part of the real Continue reading Maryland – Medical Equipment Regulation Amended