Illinois – Exemption for Electricity, Gas, and Water

SALT Report 2973 – Recently enacted legislation in Illinois provides that purchases of electricity, gas, and water are not subject to the Use, Service Use, Service Occupation, or Retailers’ Occupation Tax. Specifically, under the provisions of Senate Bill 2243 electricity Continue reading Illinois – Exemption for Electricity, Gas, and Water

New Jersey – Taxability of Dog Training Classes and Boarding Services

SALT Report 2972 – The New Jersey Division of Taxation issued a letter ruling regarding the application of sales and use tax to a certified trainer’s charges for dog training classes, dog sitting services, and sales of trained dogs. In Continue reading New Jersey – Taxability of Dog Training Classes and Boarding Services

California – Recovery of Charges Due to BOE Error

SALT Report 2971 – The California State Legislature passed a bill that conforms certain BOE bank charge reimbursement provisions for special taxes and fees to the sales and use tax laws’ reimbursement provisions. Senate Bill 442 provides that special tax Continue reading California – Recovery of Charges Due to BOE Error

California – Tax Seminar for Nonprofit and Exempt Organizations

SALT Report 2970 – The California State Board of Equalization is offering a free tax seminar for nonprofit and exempt organizations, their staff, and individuals who are interested in forming a nonprofit.  The seminar will address state and federal tax Continue reading California – Tax Seminar for Nonprofit and Exempt Organizations

California – BOE to Address Rates and Regulations at Next Meeting

SALT Report 2969 – The California State Board of Equalization said they are considering amendments to the sales tax exemption threshold for bulk sales of gold; an adjustment to certain tax and fee rates; and whether to adopt several regulations.  Continue reading California – BOE to Address Rates and Regulations at Next Meeting

Louisiana – New Sales Tax Return Available

SALT Report 2968 – The Louisiana Department of Revenue has created a new sales and use tax return to reflect the change in Vendor’s Compensation credit to .935%.  The new sales tax return, Form 4316 should be submitted for all Continue reading Louisiana – New Sales Tax Return Available

Nebraska – How Municipal Boundary Changes Affect Local Taxes

SALT Report 2967 – The Nebraska Department of Revenue issued guidance that explains how a boundary change impacts a city’s sales and use taxes. Under Nebraska law, a city can only start, terminate, or change its sales and use tax Continue reading Nebraska – How Municipal Boundary Changes Affect Local Taxes