Colorado – Tax Filing Relief for Flood Victims Extended

SALT Report 3105 – The Colorado Department of Revenue updated a previously issued news release to reflect that the Department is extending filing and payment deadlines, and is waiving penalties and interest for all taxpayers and tax professionals directly impacted Continue reading Colorado – Tax Filing Relief for Flood Victims Extended

New Mexico – Type 6 NTTCs for Construction Services and Equipment

SALT Report 3104 – The New Mexico Taxation and Revenue Department updated a bulletin that discusses the use of Type 6 nontaxable transaction certificates. The bulletin addresses the deduction from gross receipts tax that is available for sales of certain Continue reading New Mexico – Type 6 NTTCs for Construction Services and Equipment

North Dakota – Sales Tax Incentives for Businesses

SALT Report 3103 – The North Dakota Office of Tax Commissioner released guidance regarding the various tax incentives available to businesses in the state.  The sales and use tax incentives are as follows: Agricultural Commodity Processing Plant Construction Materials Construction Continue reading North Dakota – Sales Tax Incentives for Businesses

Vermont – Notice Requirement if Tax is Included in the Price of Meals or Alcohol

SALT Report 3103 – The Vermont Department of Taxes released a fact sheet that discusses the requirement for businesses to notify their customers if they have included the meals and rooms tax in the amount charged for meals or alcoholic Continue reading Vermont – Notice Requirement if Tax is Included in the Price of Meals or Alcohol

California – Exemption Enacted for Military Personnel

SALT Report 3102 – On October 10, 2013 California Governor Jerry Brown approved Assembly Bill 143, which provides a use tax exemption for the storage, use, or consumption of qualified tangible personal property purchased by a qualified service member, a Continue reading California – Exemption Enacted for Military Personnel