California – Revenue Recovery and Collaborative Enforcement Team Act

SALT Report 2951 – The California Legislature introduced a Bill that if passed, would create a multi-agency program called the Revenue Recovery and Collaborative Enforcement Team.  According to the BOE, an estimated $9,000,000,000 in corporate, personal, and sales and use Continue reading California – Revenue Recovery and Collaborative Enforcement Team Act

Indiana – Use of a Palletizer Does Not Qualify for Manufacturing Exemption

SALT Report 2950 – The Indiana Department of Revenue issued a letter of finding regarding a Taxpayer’s purchase and use of palletizers. The Taxpayer is a manufacturer and distributor of plastic containers, drums, and pails.  The Taxpayer stated that the Continue reading Indiana – Use of a Palletizer Does Not Qualify for Manufacturing Exemption

California – Interest and Penalties Regulation Amended

SALT Report 2949 – The California State Board of Equalization amended Regulation 1703 to incorporate certain provisions of Senate Bill 1028, which authorizes members of the BOE to find that it is “inequitable to compute interest on a monthly basis Continue reading California – Interest and Penalties Regulation Amended

California – Taxability of Food Products and Nutritional Supplements

SALT Report 2948 – The California State Board of Equalization issued guidance regarding the criteria they use to determine whether a product is a food product or a food supplement.  The notice states that a product’s label may claim that Continue reading California – Taxability of Food Products and Nutritional Supplements

Texas – Data Center Exemption and Emergency Rule

SALT Report 2947 – The Texas Comptroller adopted an emergency rule to implement the temporary sales and use tax exemption for property used in qualifying data centers. The new rule was adopted to implement House Bill 1223, which enacted Tax Continue reading Texas – Data Center Exemption and Emergency Rule

Texas – Exemption for Snack Foods

SALT Report 2946 – The Texas Comptroller issued a notice regarding the change in taxability for certain snack items. Effective September 1, 2013 the following snack foods are exempt from sales tax: Breakfast bars, granola bars, nutrition bars, protein bars, Continue reading Texas – Exemption for Snack Foods

Washington – Business Licensing Service Rule Amended

SALT Report 2945 – The Washington Department of Revenue has amended its Business Licensing Service rule to increase certain fees. Effective October 1, 2013 the handling fee for business license applications will increase from $15 to $19 and the handling Continue reading Washington – Business Licensing Service Rule Amended