Massachusetts – Computer Services Tax Repealed

SALT Report 3043 – On September 26, 2013 both the Massachusetts House of Representatives and Senate approved legislation that repeals the State’s controversial 6.25% sales and use tax on computer system design services and on the modification, integration, enhancement, installation, Continue reading Massachusetts – Computer Services Tax Repealed

Florida – Bill Would Amend the Definition of Mail Order Sale

SALT Report 3042 – The Florida State Legislature introduced a Bill that, if passed, would amend the definition of “mail order sale” to specifically include sales of tangible personal property ordered and sold through the Internet.  In addition, Senate Bill Continue reading Florida – Bill Would Amend the Definition of Mail Order Sale

Washington – Exemption for Blood and Tissue Banks Expanded

SALT Report 3041 – The Washington Department of Revenue issued a special notice to provide guidance regarding the sales and use tax exemptions available for sales of medical supplies, chemicals, and materials, to qualifying blood banks, qualifying tissue banks and Continue reading Washington – Exemption for Blood and Tissue Banks Expanded

New York – Taxability of a Beverage Made From fruits, Vegetables, and Nuts

SALT Report 3040 – The New York Division of Taxation issued a ruling regarding the application of sales tax to a beverage that is made from vegetables, nuts, fruits, seeds, and spices. The Taxpayer states that the beverage is not Continue reading New York – Taxability of a Beverage Made From fruits, Vegetables, and Nuts

Pennsylvania – e-File Mandate for Third-Party Preparers

SALT Report 3039 – The Pennsylvania Department of Revenue issued guidance regarding the electronic filing requirements for third-party return preparers who file 11 or more sales and use tax returns per year. Under the provisions of 72 P. S. § 10, a Continue reading Pennsylvania – e-File Mandate for Third-Party Preparers

Texas – Repealed Oil Production Tax Regulations

SALT Report 3038 – The Texas Comptroller has repealed the following regulations regarding the severance tax on crude oil production because they no longer apply. Rule §3.36 – Estimated Tax Payments This regulation was repealed because the statute that addresses Continue reading Texas – Repealed Oil Production Tax Regulations

Texas – Taxpayer Relied on Incorrect Information Provided by Comptroller

SALT Report 3037 – A Texas Administrative Law Judge issued a ruling regarding a convenience store operator’s request for refund due to the fact that the Taxpayer relied on erroneous tax rate information provided by the Comptrollers office.  In this Continue reading Texas – Taxpayer Relied on Incorrect Information Provided by Comptroller

California – Tax Increase in the City of San Fernando

SALT Report 3036 – The California State Board of Equalization issued a reminder to all seller’s permit holders and consumers that voters in the city of San Fernando recently approved a 0.50% sales tax rate increase.  Because of this, the Continue reading California – Tax Increase in the City of San Fernando

New York – Taxability of Charges for Online Software Tool

SALT Report 3035 – The New York Division of Taxation issued an advisory opinion regarding whether a Taxpayer’s online software assessment tool and the reports it generates are subject to sales and use taxes. The Taxpayer’s software is used to Continue reading New York – Taxability of Charges for Online Software Tool

New York – Taxability of Medical Product Used to Promote Bone Regeneration

SALT Report 3034 – The New York Department of Taxation issued a technical advisory regarding whether a combination drug/device qualifies for the exemption for products consumed for the preservation of health provided in Tax Law § 1115(a)(3), or for the Continue reading New York – Taxability of Medical Product Used to Promote Bone Regeneration