Connecticut – Penalty Waiver Request Policy Issued

SALT Report 3015 – The Connecticut Department of Revenue Services issued a policy statement that addresses the procedures for requesting a waiver of civil penalties.   The policy statement will clarify the penalty waiver process and the standard the Department uses Continue reading Connecticut – Penalty Waiver Request Policy Issued

Georgia – Signature Requirements for Certain Tax Returns Issued

SALT Report 3014 – The Georgia Department of Revenue has updated its rule regarding signature requirements for tax returns to address returns filed using the Georgia Tax Center.  According to the amended rule, taxpayers and third parties must register with Continue reading Georgia – Signature Requirements for Certain Tax Returns Issued

Maine – Warranties, Service Contracts and Maintenance Agreements

SALT Report 3013 – Maine Revenue Services has revised a sales and use tax bulletin that addresses warranties, service contracts, and maintenance agreements to reflect recent legislative changes.  Specifically, the publication notes that the sale of an automobile extended service Continue reading Maine – Warranties, Service Contracts and Maintenance Agreements

Maine – Guidance on Resale and Retailer Certificates

SALT Report 3012 – Maine Revenue Services has revised its sales and use bulletin that addresses the two types of certificates issued by the state:  retailer certificates and resale certificates. Retailer Certificates When a taxpayer applies to MRS for a Continue reading Maine – Guidance on Resale and Retailer Certificates

Maine – Business Guide for Sales, Use, and Service Provider Taxes Revised

SALT Report 3011 – Maine Revenue Services revised a business guide that discusses sales, use, and service provider taxes to reflect recent legislative changes. Specifically, the guide provides that there will be a temporary sales tax rate increase from October Continue reading Maine – Business Guide for Sales, Use, and Service Provider Taxes Revised

New York – Use Tax Assessment on Chartered Boat Purchased Out-of-State

SALT Report 3010 – The New York Division of Tax Appeals issued a ruling regarding whether the Division of Taxation properly assessed use tax on a boat purchased out of state.  In this case, the Division conducted an audit of Continue reading New York – Use Tax Assessment on Chartered Boat Purchased Out-of-State