Massachusetts – Computer Services Tax Repealed

SALT Report 3043 – On September 26, 2013 both the Massachusetts House of Representatives and Senate approved legislation that repeals the State’s controversial 6.25% sales and use tax on computer system design services and on the modification, integration, enhancement, installation, Continue reading Massachusetts – Computer Services Tax Repealed

Florida – Bill Would Amend the Definition of Mail Order Sale

SALT Report 3042 – The Florida State Legislature introduced a Bill that, if passed, would amend the definition of “mail order sale” to specifically include sales of tangible personal property ordered and sold through the Internet.  In addition, Senate Bill Continue reading Florida – Bill Would Amend the Definition of Mail Order Sale

Washington – Exemption for Blood and Tissue Banks Expanded

SALT Report 3041 – The Washington Department of Revenue issued a special notice to provide guidance regarding the sales and use tax exemptions available for sales of medical supplies, chemicals, and materials, to qualifying blood banks, qualifying tissue banks and Continue reading Washington – Exemption for Blood and Tissue Banks Expanded

New York – Taxability of a Beverage Made From fruits, Vegetables, and Nuts

SALT Report 3040 – The New York Division of Taxation issued a ruling regarding the application of sales tax to a beverage that is made from vegetables, nuts, fruits, seeds, and spices. The Taxpayer states that the beverage is not Continue reading New York – Taxability of a Beverage Made From fruits, Vegetables, and Nuts

Pennsylvania – e-File Mandate for Third-Party Preparers

SALT Report 3039 – The Pennsylvania Department of Revenue issued guidance regarding the electronic filing requirements for third-party return preparers who file 11 or more sales and use tax returns per year. Under the provisions of 72 P. S. § 10, a Continue reading Pennsylvania – e-File Mandate for Third-Party Preparers

Texas – Repealed Oil Production Tax Regulations

SALT Report 3038 – The Texas Comptroller has repealed the following regulations regarding the severance tax on crude oil production because they no longer apply. Rule §3.36 – Estimated Tax Payments This regulation was repealed because the statute that addresses Continue reading Texas – Repealed Oil Production Tax Regulations

Texas – Taxpayer Relied on Incorrect Information Provided by Comptroller

SALT Report 3037 – A Texas Administrative Law Judge issued a ruling regarding a convenience store operator’s request for refund due to the fact that the Taxpayer relied on erroneous tax rate information provided by the Comptrollers office.  In this Continue reading Texas – Taxpayer Relied on Incorrect Information Provided by Comptroller