California – Bay Area Traffic and Transportation Funding Act Rate Cap Eliminated

SALT Report 3101 – Recently enacted legislation in California eliminates the1% limit on the combined local retail transactions and use tax rate under the Bay Area County Traffic and Transportation Funding Act.  By eliminating the cap, the City and County Continue reading California – Bay Area Traffic and Transportation Funding Act Rate Cap Eliminated

California – Use Tax Exemption for Military Personnel

SALT Report 3100 – The California State Board of Equalization released a notice regarding the use tax exemption available to members of the military and their families that will take effect January 1, 2014. Currently, active duty service members are Continue reading California – Use Tax Exemption for Military Personnel

Georgia – Supreme Court Holds that Portions of LOST are Unconstitutional

SALT Report 3099 – On October 7, 2013, the Georgia Supreme Court issued an opinion in the matter of Turner County v. City of Ashburn.  In the opinion, the Court held that certain portions of Georgia’s Local Option Sales Tax Continue reading Georgia – Supreme Court Holds that Portions of LOST are Unconstitutional

Colorado – Guidance Regarding Tax Refund Interceptions

SALT Report 3098 – The Colorado Department of Revenue issued an advisory to anyone who pays corporate, income, sales and use, gasoline, special fuel, cigarette and tobacco, or severance taxes that any refunds due are subject to interception by the Continue reading Colorado – Guidance Regarding Tax Refund Interceptions

Vermont – Guidance Regarding Permanent Installations in Homes and Businesses

SALT Report 3097 – The Vermont Department of Taxes issued an advisory regarding the sales and use tax responsibilities of manufacturers, sellers, and contractors who purchase items that will be permanently installed in a home or business. In Vermont, contractors Continue reading Vermont – Guidance Regarding Permanent Installations in Homes and Businesses

Vermont – Business Taxes for Nonprofits

SALT Report 3096 – The Vermont Department of Taxes released a fact sheet that discusses the sales and use tax and meals and rooms tax applicable to nonprofit organizations. Generally, nonprofits who are exempt from federal income tax under 26 Continue reading Vermont – Business Taxes for Nonprofits

Ohio – Bill to Provide Exemption for Out-of-State Nonprofits Introduced

SALT Report 3095 – The Ohio General Assembly introduced legislation that, if passed, would create a sales tax exemption for out-of-state nonprofit corporations that relocate jobs to the state. For purposes of this exemption, a “qualifying nonprofit corporation” is defined Continue reading Ohio – Bill to Provide Exemption for Out-of-State Nonprofits Introduced