Maine – Reporting Requirements for Different Tax Rates in 2013

SALT Report 2850 – Maine Revenue Services issued notices regarding the sales and use tax rate change that will take effect on October 1, 2013.  On that date, the general sales tax rate of 5% will increase to 5.5% and Continue reading Maine – Reporting Requirements for Different Tax Rates in 2013

Wisconsin – Taxability of Software Services Provided Over the Internet Clarified

SALT Report 2849 – The Wisconsin Department of Revenue revised its sales and use tax publication for computer hardware, software, and services to clarify that Software as a Service (SaaS) and Application Service Provider (ASP) services are nontaxable unless the Continue reading Wisconsin – Taxability of Software Services Provided Over the Internet Clarified

Ohio – State Petitions for Full SST Membership

SALT Report 2848 – The Streamlined Sales Tax Governing Board announced that Ohio has submitted a petition for full SST membership.  The Compliance Review and Interpretations Committee is scheduled to review the petition on September 5, 2013.  Once reviewed by Continue reading Ohio – State Petitions for Full SST Membership

North Carolina – Sourcing Rules for Taxable Digital Property

SALT Report 2847 – The North Carolina Department of Revenue issued a notice that discusses the sourcing rules for taxable sales of certain digital property. The notice provides that under N.C. Gen. Stat. § 105-164.4(a)(6b) state and local sales and Continue reading North Carolina – Sourcing Rules for Taxable Digital Property

New Mexico – Publication Addresses Differences in Reported Tax Amounts

SALT Report 2846 – The New Mexico Taxation and Revenue Department updated a publication that describes what happens when a taxpayer reports or pays tax in an amount that is different from the amount that the Department calculates is due. Continue reading New Mexico – Publication Addresses Differences in Reported Tax Amounts

New Mexico – Expanded Deductions for Sales to Manufacturers

SALT Report 2845 – The New Mexico Taxation and Revenue Department updated its guidance regarding the expanded deductions available for sales of tangible personal property to manufacturers.  Specifically noted was that section 7-9-46 NMSA 1978 was amended to include “tangible Continue reading New Mexico – Expanded Deductions for Sales to Manufacturers

Maryland – Recordkeeping Regulation Amended

SALT Report 2844 – The Maryland Comptroller amended a sales and use tax regulation to provide that a vendor who assumes or absorbs all or part of the sales and use tax on a retail sale must maintain records that Continue reading Maryland – Recordkeeping Regulation Amended

New York – Local Sales and Use Tax Rates on Motor Fuels and B20 Biodiesel

SALT Report 2843 – The New York Department of Taxation and Finance released the current sales and use tax rates that apply to motor fuel and highway diesel motor fuel sold as qualified fuel.  The publication states that New York Continue reading New York – Local Sales and Use Tax Rates on Motor Fuels and B20 Biodiesel

New York – Interest Rates for Overpayments and Underpayments

SALT Report 2842 – The New York Department of Taxation released an updated list of the interest rates that will apply to overpayments and underpayments of certain taxes administered by the Department. The rates are effective for the period of Continue reading New York – Interest Rates for Overpayments and Underpayments