Colorado – Sales by Schools and School Groups

SALT Report 2879 – The Colorado Department of Revenue issued an FYI that addresses sales made by Colorado public and private kindergarten through grade 12 schools, school activity booster organizations, and student classes or organizations. The publication provides that sales Continue reading Colorado – Sales by Schools and School Groups

Kansas – Sales and Use Tax Jurisdiction Code Booklet

SALT Report 2878 – The Kansas Department of Revenue released an updated sales and use tax jurisdiction code booklet. The booklet is useful for those sales and use tax filers who report tax in more than one local taxing jurisdiction. Continue reading Kansas – Sales and Use Tax Jurisdiction Code Booklet

Maine –Machinery and Equipment for Use in Commercial Agriculture

SALT Report 2877 – The Maine Department of Revenue Services issued bulletin that addresses the exemption for purchases of depreciable machinery and equipment for use in commercial agricultural production.  The bulletin provides guidance regarding the issues most commonly faced by Continue reading Maine –Machinery and Equipment for Use in Commercial Agriculture

California – CAEATFA Webinar will Address Contractor Participation Requirements

SALT Report 2876 – The California Alternative Energy and Advanced Transportation Financing Authority is offering a free webinar regarding the Clean Energy Upgrade Financing Program. The webinar will address the recently established contractor participation requirements and provide an overview of Continue reading California – CAEATFA Webinar will Address Contractor Participation Requirements

Illinois – Amended Lien Provisions During a Repayment Plan

SALT Report 2875 – The Illinois General Assembly made amendments to the time period in which the Illinois Department of Revenue can file a notice of lien against a taxpayer who refuses or neglects to pay corporate income tax, personal Continue reading Illinois – Amended Lien Provisions During a Repayment Plan

Illinois – Amended Credit and Refund Provisions for the Coal Exemption

SALT Report 2874 – The Illinois General Assembly amended the 2003 sales and use tax exemption for equipment used in coal and aggregate exploration, mining, off-highway hauling, processing, maintenance, and reclamation. The amendment reflects that no claim for credit or Continue reading Illinois – Amended Credit and Refund Provisions for the Coal Exemption

Illinois – Amended Aircraft Fuel Exemption

SALT Report 2873 – The Illinois General Assembly enacted legislation that amends the exemption for fuel and petroleum products sold to, or used by, air carriers.  Therefore, effective July 1, 2013, petroleum that is certified by the carrier to be Continue reading Illinois – Amended Aircraft Fuel Exemption

West Virginia – Updated Sales and Use Tax Guide for Doctors

SALT Report 2872 – The West Virginia State Tax Department revised a publication that discusses the application of sales and use tax to the business activities of doctors.  The publication provides that in most cases, doctors are engaged in the Continue reading West Virginia – Updated Sales and Use Tax Guide for Doctors