Colorado – Taxability of Holiday Items

SALT Report 3088 – The Colorado Department of Revenue issued guidance regarding the taxability of holiday costumes, decorations and candy for home use.  The Department advises that the purchase of candy, even if for home use, is taxable unless purchased Continue reading Colorado – Taxability of Holiday Items

Texas – New Fee on Cigarette and Cigarette Tobacco Products

SALT Report 3087 – The Texas Comptroller issued a reminder that, effective September 1, 2013, a new law was enacted that requires a fee to be imposed on the sale, use, consumption or distribution of certain cigarette and tobacco products Continue reading Texas – New Fee on Cigarette and Cigarette Tobacco Products

Washington – Marijuana Initiative Rules Adopted

SALT Report 3086 – The Washington State Liquor Control Board announced that they have adopted rules regarding the implementation of Initiative 502, which legalized the sale of marijuana and authorized the imposition of excise taxes and licensing fees. The new Continue reading Washington – Marijuana Initiative Rules Adopted

California – Proposed Amendment to Computers, Programs, and Data Processing Regulation

SALT Report 3085 – The California State Board of Equalization announced that they are proposing to adopt amendments to Regulation 1502 – Computers, Programs, and Data Processing. The proposed amendments would clarify that a maintenance contract may provide that the Continue reading California – Proposed Amendment to Computers, Programs, and Data Processing Regulation

California – Warranties and Maintenance Agreements

SALT Report 3084 – The California State Board of Equalization released a publication that discusses the taxability of warranties and maintenance agreements.  The publication explains how sales and use tax applies to sales of mandatory and optional warranties; maintenance agreements; Continue reading California – Warranties and Maintenance Agreements

California – New Sales Tax on Medi-Cal Managed Care Plans Delayed

SALT Report 3083 – The California State Board of Equalization issued a notice advising taxpayers that the implementation of the Medi-Cal managed care sales tax program has been delayed pending federal approval.  Because of this, you will not be required Continue reading California – New Sales Tax on Medi-Cal Managed Care Plans Delayed