Connecticut – Tax Amnesty Program

SALT Report 2981 – The Connecticut Department of Revenue issued a reminder for delinquent taxpayers and non-filers that the State is offering amnesty from September 16 through November 15, 2013.  Amnesty is available to anyone, individual or business, that owes Continue reading Connecticut – Tax Amnesty Program

Washington – Taxability of Online Dating Services

SALT Report 2980 – The Washington Department of Appeals issued a decision regarding a Taxpayer who operates a website that provides dating advice and allows its members to enter personal information and upload photographs for other members to view.  At Continue reading Washington – Taxability of Online Dating Services

West Virginia – Revised List of Publications

SALT Report 2979 – The West Virginia State Tax Department updated its list of available publications for all taxes administered by the Department.  The publications reflect the Department’s position as of August 2013. For Further Information West Virginia State Tax Continue reading West Virginia – Revised List of Publications

Georgia – Proposed Amendments to Tax Rules

SALT Report 2978 – The Georgia Department of Revenue announced that they propose to amend or repeal the following sales and use tax rules: Amended Rule Rule 560-12-2-.03 – Agriculture Repealed Rules 560-12-2-.52 – Ice 560-12-2-.61 – Machinery, Farm 560-12-2-.80 Continue reading Georgia – Proposed Amendments to Tax Rules

Indiana – Guidance Issued on New Aviation Fuel Excise Tax

SALT Report 2977 – The Indiana Department of Revenue issued guidance regarding the new aviation fuel excise tax, which replaced the state’s fuel sales tax.  The new excise tax rate of $0.10 per gallon applies to both aviation gasoline and Continue reading Indiana – Guidance Issued on New Aviation Fuel Excise Tax

Minnesota – Gasoline and Diesel Fuel Sales to State and Local Units of Government

SALT Report 2976 – The Minnesota Department of Revenue updated a petroleum tax fact sheet for distributors of gasoline and diesel fuel to provide guidance regarding sales made to state and local governments.  The fact sheet reflects that effective January Continue reading Minnesota – Gasoline and Diesel Fuel Sales to State and Local Units of Government

Virginia – Manufacturing Machinery Did Not Qualify for Manufacturing Exemption

SALT Report 2975 – The Virginia Tax Commissioner issued a letter ruling regarding an audit assessment of consumer use tax against a wholesale distributor’s purchases of tangible personal property.  In this case, the Taxpayer purchased manufacturing machinery that was not Continue reading Virginia – Manufacturing Machinery Did Not Qualify for Manufacturing Exemption

Illinois – Amendments to the South Suburban Airport and Enterprise Zones, High Impact Businesses, and Redevelopment Zone Provisions

SALT Report 2974 – Recently enacted legislation in Illinois amends the exemption for river edge development zones and creates additional exemptions, credits, and information reporting requirements for the South Suburban Airport, high impact businesses, and redevelopment zones. Enterprise Zone Credits Continue reading Illinois – Amendments to the South Suburban Airport and Enterprise Zones, High Impact Businesses, and Redevelopment Zone Provisions