Wisconsin – Statistical Sampling in Audits

SALT Report 3022 – The Wisconsin Department of Revenue updated a publication that discusses statistical sampling in sales and use tax audits. Statistical sampling is a method generally used in field audits when it is not efficient to review 100% Continue reading Wisconsin – Statistical Sampling in Audits

Louisiana – 2013 Tax Amnesty Begins

SALT Report 3021 – The Louisiana Department of Revenue issued a reminder that their statewide tax amnesty program called “LA Tax Amnesty 2013: A Fresh Start” began on Monday, September 23, 2013. The Fresh Start program allows delinquent taxpayers and Continue reading Louisiana – 2013 Tax Amnesty Begins

Maine – Service Provider Tax Guidance

SALT Report 3020 – Maine Revenue Services revised a sales and use tax bulletin that addresses the service provider tax to include updates regarding taxable services administered by the Department of Health and Human Services.  Specifically, the bulletin provides that Continue reading Maine – Service Provider Tax Guidance

Maine – Updated Guidance for Service Stations and Auto Repair Shops

SALT Report 3019 – Maine Revenue Services revised its sales and use tax bulletin for service stations and auto repair shops to reflect recent changes to the laws affecting extended warranties and contracts. Specifically, the publication reflects that the sale Continue reading Maine – Updated Guidance for Service Stations and Auto Repair Shops

Maine – Exemption for Publications is Repealed

SALT Report 3018 – Maine Revenue Services updated its guidance for those who sell publications in Maine because the sales tax exemption for certain publications will be repealed effective October 1, 2013.  On that date, sales of publications regularly issued Continue reading Maine – Exemption for Publications is Repealed

Michigan – Taxability of the Low-Income Energy Assistance Fund Surcharge

SALT Report 3017 – The Michigan Department of Treasury issued a letter ruling regarding whether the Low-Income Energy Assistance Fund surcharge found on the monthly bills of utility customers is subject to sales tax. LIEAF was created by the Public Continue reading Michigan – Taxability of the Low-Income Energy Assistance Fund Surcharge

Washington – Exemption for Renewable Energy Systems Extended

SALT Report 3016 – The Washington Department of Revenue issued a special notice regarding the sales and use tax exemption for purchases of renewable energy systems. The notice provides that the exemption and refund program for buyers of qualified renewable Continue reading Washington – Exemption for Renewable Energy Systems Extended