California – Tax Preparer Licensing Provisions Amended

SALT Report 3094 – The California State Legislature amended certain provisions governing the registration of tax preparers in the State. Specifically, the legislation provides that the California Tax Education Council is authorized to issue registrations, deny applications, discipline registrants, and Continue reading California – Tax Preparer Licensing Provisions Amended

California – Tax Guide for Grocery Stores

SALT Report 3093 – The California State Board of Equalization released a tax guide for owners, managers, and operators of grocery stores.  The guide provides basic information regarding the sales and use tax laws specific to this industry. The guide Continue reading California – Tax Guide for Grocery Stores

Missouri – General Contractor’s Use of Charitable Organization’s Exemption Certificate

SALT Report 3092 – The Missouri Department of Revenue issued a letter ruling regarding a general contractor’s use of a charitable organization’s exemption letter and project exemption certificate for travel expenses, meals, office supplies, safety equipment and lodging associated with Continue reading Missouri – General Contractor’s Use of Charitable Organization’s Exemption Certificate

Missouri – Taxability of Damaged and Obsolete Inventory

SALT Report 3091 – The Missouri Department of Revenue issued a letter ruling regarding whether a part that is damaged in the manufacturing process and must be discarded prior to completion, is subject to tax under section 144.610.1, RSMo. In Continue reading Missouri – Taxability of Damaged and Obsolete Inventory

Vermont – Certain Room Rentals are Taxable

SALT Report 3090 – The Vermont Department of Taxes released a fact sheet that offers guidance to persons who rent rooms or provide lodging to visitors. The fact sheet advises that anyone who does so may be subject to the Continue reading Vermont – Certain Room Rentals are Taxable

Vermont – Changes to the Fuel Gross Receipts Tax

SALT Report 3089 – The Vermont Department of Taxes released a fact sheet that discusses recent changes to the fuel gross receipts tax law.  The fact sheet reflects that, effective July 1, 2013 the $10,000 threshold on the Vermont Fuel Continue reading Vermont – Changes to the Fuel Gross Receipts Tax

Georgia – Revised Sales and Use Tax Exemption List

SALT Report 3088 – The Georgia Department of Revenue released a revised list of the sales and use tax exemptions available under Georgia law. The list is updated on an annual basis and provides a brief description of the exemptions Continue reading Georgia – Revised Sales and Use Tax Exemption List