California – Fountain Valley Small Business Fair

SALT Report 3061 – The California State Board of Equalization is offering a free seminar for small business owners, entrepreneurs, and individuals who would like to start a business on Tuesday, October 8, 2013.  The seminar will provide important information Continue reading California – Fountain Valley Small Business Fair

Wyoming – Taxability of Lodging and Guide Services

SALT Report 3060 – The Wyoming Department of Revenue issued guidance regarding the taxability of charges for outdoor guides, lodging, and meals when provided by a guide, outfitter, or dude ranch.  The Department advises that the manner in which the Continue reading Wyoming – Taxability of Lodging and Guide Services

Alabama – ONE SPOT Filing System Now Available

SALT Report 3059 – The Alabama Department of Revenue announced the online release of ONE SPOT, a centralized, electronic filing and remittance system.  With ONE SPOT, business taxpayers can go to one place to file and pay their city and Continue reading Alabama – ONE SPOT Filing System Now Available

Kentucky – Remote Seller Notice Requirement in Effect

SALT Report 3058 – The Kentucky Department of Revenue issued a reminder for out-of-state retailers who are not required to collect Kentucky sales and use tax. Under the provisions of KRS 139.450 out of state retailers who make more than Continue reading Kentucky – Remote Seller Notice Requirement in Effect

Massachusetts – Commissioner’s Right to Offset Funds to Collect Delinquent Taxes

SALT Report 3057 – The Massachusetts Department of Revenue issued a Directive regarding the Commissioner’s right to offset against funds payable by the Commonwealth, to a taxpayer, in an effort to collect delinquent taxes. The Commissioner is authorized to collect Continue reading Massachusetts – Commissioner’s Right to Offset Funds to Collect Delinquent Taxes

New York – Tax Relief Commission Launched

SALT Report 3056 – Governor Andrew Cuomo announced the launch of the New York State Tax Relief Commission.  The newly formed commission will collaborate with the Tax Reform and Fairness Commission and together, they will conduct a comprehensive review of Continue reading New York – Tax Relief Commission Launched

Texas – Trip Permit Regulation Amended

SALT Report 3055 – The Texas Comptroller amended Rule §3.437, to remove outdated references regarding the use of trip permits. Rule §3.437 allows a person who enters the State for commercial purposes with a motor vehicle that has two axles Continue reading Texas – Trip Permit Regulation Amended

Texas – Motor Fuel Tax Regulation Amended

SALT Report 3054 – The Texas Comptroller amended Rule §3.440, the motor fuel tax regulation, to delete certain references regarding the exemption for the on-highway use of farm machinery. The exemption applies to motor fuel taxes for self-propelled farm machinery Continue reading Texas – Motor Fuel Tax Regulation Amended