Minnesota – Repair and Maintenance Services for Individuals

SALT Report 2895 – The Minnesota Department of Revenue updated its sales tax fact sheet to provide guidance regarding the taxability of repair and maintenance services for individuals. Generally, repair and maintenance labor for individuals is not taxable so long Continue reading Minnesota – Repair and Maintenance Services for Individuals

Utah – Local Tax Rate Increases

SALT Report 2894 – The Utah State Tax Commission released several tax bulletins that discuss the cities in that will either impose or increase their local sales and use tax rates, effective October 1, 2013. Tax Bulletin 6-13 Tropic will Continue reading Utah – Local Tax Rate Increases

Illinois – Enterprise Zone Emergency Regulations

SALT Report 2893 – The Illinois Department of Commerce and Economic Opportunity has repealed, reenacted, and amended the emergency regulation governing the enterprise zone tax credits that are available for corporate and personal income tax, sales and use tax, and Continue reading Illinois – Enterprise Zone Emergency Regulations

Washington – Hog Fuel Exemption Extended

SALT Report 2892 – The Washington Department of Revenue issued a special notice regarding the sales and use tax exemption for hog fuel purchased to produce electricity, steam, heat, or biofuel.  The exemption was scheduled to expire on June 30, Continue reading Washington – Hog Fuel Exemption Extended

Washington – Tax Credit for Harvesters of Forest-Derived Biomass

SALT Report 2891 – The Washington Department of Revenue issued a special notice stating that the B&O tax credit for harvesters of forest derived biomass that is sold, transferred, or used for the production of electricity, steam, heat, or biofuel Continue reading Washington – Tax Credit for Harvesters of Forest-Derived Biomass

Washington – Taxability of Janitorial Services

SALT Report 2890 – The Washington Department of Revenue issued an update regarding the application of tax to certain cleaning services.  The Department notes that exterior and interior window washing qualify as janitorial services for sales and use tax and Continue reading Washington – Taxability of Janitorial Services

Colorado – Sales and Use Tax Refund Requirements

SALT Report 2889 – The Colorado Department of Revenue updated a publication that discusses the requirements for filing a sales and use tax claim for refund. In Colorado, sales and use tax refund claims are categorized as either being a Continue reading Colorado – Sales and Use Tax Refund Requirements

Colorado – Requesting Copies of Your Tax Returns

SALT Report 2888 – The Colorado Department of Revenue issued guidance for taxpayers who wish to obtain copies of previously filed tax returns.  If you have signed up for Revenue Online you can access your account and get copies of Continue reading Colorado – Requesting Copies of Your Tax Returns