Iowa – Amended Definition of Manufacturer

SALT Report 2980 – Recently enacted legislation in Iowa amends the definition of a manufacturer.  Senate File 452 amended section 423.3, subsection 47 to define a manufacturer as “a person who purchases, receives, or holds personal property of any description Continue reading Iowa – Amended Definition of Manufacturer

Washington – Department Proposes to Amend Public Works Contracts Excise Tax Advisory

SALT Report 2979 – The Washington Department of Revenue issued a draft of proposed amendments to Excise Tax Advisory 3024.2013 – Public Works Contracts.  The current ETA explains the scope of retainage fees and provides guidance regarding when retail sales Continue reading Washington – Department Proposes to Amend Public Works Contracts Excise Tax Advisory

Colorado – Tax Filing and Payment Relief Granted for Flood Victims

SALT Report 2978 – The Colorado Department of Revenue announced that they are extending filing deadline for taxpayers affected by the recent floods.  The extension applies to corporate and personal income, partnership, fiduciary, withholding, sales, and excise taxes. The notice Continue reading Colorado – Tax Filing and Payment Relief Granted for Flood Victims

Massachusetts – Reporting and Filing Date for Computer Services Extended

SALT Report 2977 – The Massachusetts Department of Revenue announced that they are extending the due date for reporting and remitting the sales and use tax collected on computer system design services and modifications, integrations, enhancements, installations, and configurations of Continue reading Massachusetts – Reporting and Filing Date for Computer Services Extended

Minnesota – Sales in Duty Free Stores

SALT Report 2976 – The Minnesota Department of Revenue issued a notice that explains the Department’s position regarding the imposition of sales tax to sales made in duty-free stores.  Generally, sales of tangible personal property by a duty-free store that Continue reading Minnesota – Sales in Duty Free Stores

Wisconsin – Updated Publication for Veterinarians

SALT Report 2975 – The Wisconsin Department of Revenue updated a publication that provides sales and use tax guidance for veterinarians.  Updates reflect the Department’s position regarding laws recently enacted by the State’s Legislature and are effective as of September Continue reading Wisconsin – Updated Publication for Veterinarians

California – FTB Releases Guidance Regarding the New Economic Development Initiatives

SALT Report 2974 – The California Franchise Tax Board issued guidance regarding Governor Brown’s economic development initiative that was enacted by Assembly Bill 93 and Senate Bill 90.  Together the Bills: AB 93 repealed and made changes to the following Continue reading California – FTB Releases Guidance Regarding the New Economic Development Initiatives

California – Bill to Crack Down on Criminal Tax Evasion Sent to Governor

SALT Report 2973 – A Bill that could help California recoup some of the $9 billion lost annually due to unpaid taxes has been sent to the Governor for his signature.  Assembly Bill 576 authorizes the creation of a “Team” Continue reading California – Bill to Crack Down on Criminal Tax Evasion Sent to Governor