District of Columbia – Restaurant Utilities Exemption

SALT Report 2841 – The District of Columbia has amended its sales and use tax exemption for sales of utilities to restaurants. The exemption now applies to sales of separately metered or sub-metered natural or artificial gas, oil, electricity, solid Continue reading District of Columbia – Restaurant Utilities Exemption

Illinois – Manufacturer’s Purchase Credit on Service Transactions

SALT Report 2840 – The Illinois Department of Revenue issued a compliance alert for taxpayers who claim the manufacturer’s purchase credit (MPC) on certain service transactions.  The Department warns that the MPC was repealed in 2003 and although it was Continue reading Illinois – Manufacturer’s Purchase Credit on Service Transactions

Illinois – Changes to Form ST-556 Filing Process

SALT Report 2839 – The Illinois Department of Revenue issued an informational bulletin that discusses recent changes to Form ST-556 Filing Processes for sales and use tax purposes.  The bulletin states that, beginning October 1, 2013 the three-part, pin-fed ST-556 Continue reading Illinois – Changes to Form ST-556 Filing Process

California – Protecting Yourself From a Potential Tax Bill

SALT Report 2838 – The California State Board of Equalization issued a warning to taxpayers who may be considering purchasing a business without a BOE issued tax clearance certificate.  Without a certificate, a purchaser who buys a business from someone Continue reading California – Protecting Yourself From a Potential Tax Bill

California – Local Sales and Use Tax Rate Increase

SALT Report 2837 – The California State Board of Equalization issued a notice regarding the 0.50% voter approved district tax rate increase that will take effect in the City of San Fernando, which is located in Los Angeles County. The Continue reading California – Local Sales and Use Tax Rate Increase