Rhode Island – Seminars for Tax Practitioners

SALT Report 3071 – The Rhode Island Division of Taxation is offering two seminars for corporate and personal income tax and sales and use tax practitioners. The seminars will focus on what to expect for the upcoming filing season and Continue reading Rhode Island – Seminars for Tax Practitioners

California – Use Tax Voluntary Disclosure Program

SALT Report 3070 – The California State Board of Equalization released a publication that discusses the state’s use tax voluntary disclosure program.  If you think you may owe use tax because you purchased tangible personal property for use in the Continue reading California – Use Tax Voluntary Disclosure Program

California – Proposed Revisions to Audit Manual

SALT Report 3069 – The Sales and Use Tax Department of the California State Board of Equalization issued a notice regarding proposed amendments to the Department’s Audit Manual.  The amendments include the addition of section 0421.00, Audit of Nontaxable Electronic Continue reading California – Proposed Revisions to Audit Manual

Ohio – Revised Certificate of Compliance

SALT Report 3068 – The Ohio Department of Taxation revised the state’s Streamlined Sales and Use Tax certificate of compliance. Revisions to the certificate can be found in the “other direct mail” section.  Specifically, the state’s response as to whether Continue reading Ohio – Revised Certificate of Compliance

New York – Co-Vendor Agreements

SALT Report 3067 – The New York Department of Taxation and Finance released a sales and use tax bulletin that discusses co-vendor agreements. A co-vendor agreement is one in which a seller, generally a manufacturer, wholesaler, or supplier, uses independent Continue reading New York – Co-Vendor Agreements

New York – Reciprocal Credit for Sales or Use Taxes Paid to Another Jurisdiction

SALT Report 3066 – The New York Department of Taxation and Finance released a bulletin that explains the reciprocal use tax credit that may be allowed for sales or use tax paid to another state, or to another locality in Continue reading New York – Reciprocal Credit for Sales or Use Taxes Paid to Another Jurisdiction

Washington – Retainage Fees for Public Works Contracts

SALT Report 3065 – The Washington Department of Revenue released an excise tax advisory that discusses the application of business and occupation taxes and retail sales tax to retainage fees for public works contracts. The advisory provides that under RCW Continue reading Washington – Retainage Fees for Public Works Contracts

West Virginia – Combined Sales and Use Tax Return Updated

SALT Report 3064 – The West Virginia State Tax Department released a revised version of Form CST-200CU – Combined Sales & Use Tax Return as well as instructions to explain the revisions. Changes to the return include the newly enacted Continue reading West Virginia – Combined Sales and Use Tax Return Updated