California – Tax Increase in the City of San Fernando

SALT Report 3036 – The California State Board of Equalization issued a reminder to all seller’s permit holders and consumers that voters in the city of San Fernando recently approved a 0.50% sales tax rate increase.  Because of this, the Continue reading California – Tax Increase in the City of San Fernando

New York – Taxability of Charges for Online Software Tool

SALT Report 3035 – The New York Division of Taxation issued an advisory opinion regarding whether a Taxpayer’s online software assessment tool and the reports it generates are subject to sales and use taxes. The Taxpayer’s software is used to Continue reading New York – Taxability of Charges for Online Software Tool

New York – Taxability of Medical Product Used to Promote Bone Regeneration

SALT Report 3034 – The New York Department of Taxation issued a technical advisory regarding whether a combination drug/device qualifies for the exemption for products consumed for the preservation of health provided in Tax Law § 1115(a)(3), or for the Continue reading New York – Taxability of Medical Product Used to Promote Bone Regeneration

AICPA Comments on MFA of 2013

From the Desk of Michael Zaldivar, CPA, CMI ~ On September 10, 2013, the American Institute of Certified Public Accountants (AICPA) submitted comments to Congress in a 13 page document addressing concerns about the Marketplace Fairness Act (MFA).  The comments Continue reading AICPA Comments on MFA of 2013

Pennsylvania – Changes to Fill-in and Print-Only Forms

SALT Report 3033 – The Pennsylvania Department of Revenue announced that they will no longer offer both a print-only version and a fill-in version for certain tax and business forms.  Instead, the Department will offer the fill-in only version of Continue reading Pennsylvania – Changes to Fill-in and Print-Only Forms

Pennsylvania – DOR Discusses Tax Appeal Changes

SALT Report 3032 – The Pennsylvania Department of Revenue’s bi-monthly newsletter discusses recent changes to the state’s tax appeal process.  Key changes to the appeals process include: A restructuring of the Board of Finance and Revenue within the Treasury Department Continue reading Pennsylvania – DOR Discusses Tax Appeal Changes

Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

SALT Report 3031 – The Washington Department of Revenue issued an excise tax advisory to clarify the requirements that must be met to qualify for the preferential B&O tax treatment for warehousing and reselling prescription drugs.  Under the provisions of Continue reading Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

Washington – Brokered Natural Gas Use Tax Updates

SALT Report 3030 – The Washington Department of Revenue issued a sales and use tax special notice that discusses the brokered natural gas use tax to clarify a 2008 Washington Court of Appeals decision. In this case, the Court held Continue reading Washington – Brokered Natural Gas Use Tax Updates