North Carolina – Highway Use Tax Exemption Expanded

SALT Report 2915 – The North Carolina General Assembly passed a Bill that expands the North Carolina highway use tax exemption to include situations in which a certificate of title is issued as the result of a transfer of a Continue reading North Carolina – Highway Use Tax Exemption Expanded

Louisiana – Second Amendment Sales Tax Holiday

SALT Report 2914 – The Louisiana Department of Revenue issued a bulletin regarding the 2013 Second Amendment Sales Tax Holiday that is scheduled to run from Friday, September 6, 2013 through Sunday, September 8, 2013.  During the sales tax holiday Continue reading Louisiana – Second Amendment Sales Tax Holiday

Illinois – Use of Zappers or Phantom-Ware is a Felony Act

SALT Report 2913 – Illinois recently enacted legislation that makes it a Class 3 felony for a person who knowingly sells, purchases, installs, transfers, possesses, uses, or accesses an automated sales suppression device, zapper, or phantom-ware for use in an Continue reading Illinois – Use of Zappers or Phantom-Ware is a Felony Act

Illinois – Interest Rates and Credit Card Payment Provisions

SALT Report 2912 – Recently enacted legislation in Illinois amends the method for determining interest rates on taxes administered by the Department of Revenue and authorizes the Department to adopt rules regarding payments by credit card. Determining Interest Rates Beginning Continue reading Illinois – Interest Rates and Credit Card Payment Provisions

Texas – Lessor Liable for Accelerated Taxes When it Assigned Lease

SALT Report 2910 – A Texas Administrative Law Judge issued a ruling regarding a Taxpayer’s request for a refund of sales tax that was paid to the Department in error. The Taxpayer in this case, provides capital for customers that Continue reading Texas – Lessor Liable for Accelerated Taxes When it Assigned Lease

Texas – Regulation on Auditing Taxpayer Records Amended

SALT Report 2909 – The Texas Comptroller amended the sales tax rule regarding taxpayer audits to implement certain provisions recently enacted by House Bill 3319.  The legislation requires that a taxpayer who is claiming a refund or credit to keep Continue reading Texas – Regulation on Auditing Taxpayer Records Amended

Washington – Exemption for Dairy Product Manufacturers

SALT Report 2908 – The Washington State Legislature enacted legislation that amends and expands the B&O tax exemption and the preferential B&O tax rate available to dairy products manufacturers. The B&O tax exemption provided in RCW 82.04.4268 to manufacturers of Continue reading Washington – Exemption for Dairy Product Manufacturers