South Carolina – Remittance of Accommodations Tax

SALT Report 3095 – The South Carolina Department of Revenue issued a fact sheet that discusses the sales tax imposed on room accommodations.  The fact sheet was written to ensure that revenue collected as a result of the 2% accommodations Continue reading South Carolina – Remittance of Accommodations Tax

California – FTB Launches New Jobs Credit Mapping Tool

SALT Report 3094 – The Franchise Tax Board released a new online tool that will identify the designated geographic areas in which businesses must be located to be eligible for the new jobs tax credit.  The tool will allow employers Continue reading California – FTB Launches New Jobs Credit Mapping Tool

District of Columbia – Utilities Manufacturing Exemption Amended

SALT Report 3093 – Recently enacted temporary legislation in the District of Columbia amended the sales and use tax exemption applicable to sales of natural or artificial gas, oil, electricity, solid fuel, or steam directly used in manufacturing, assembling, processing, Continue reading District of Columbia – Utilities Manufacturing Exemption Amended

Massachusetts – Legislative Changes Affecting Tax Laws

SALT Report 3091 – The Massachusetts Department of Revenue released an information bulletin that discusses recent legislative changes to the sales and use tax, the motor fuels excise tax, the special fuels excise tax, the cigarette excise tax, and certain Continue reading Massachusetts – Legislative Changes Affecting Tax Laws

Mississippi – Filing Due Date Extended Until October 31

SALT Report 3090 – The Mississippi Department of Revenue announced that they are extending the filing due date for all sales and use tax filers from October 21, 2013, to October 31, 2013. The extension will provide taxpayers with additional Continue reading Mississippi – Filing Due Date Extended Until October 31

Nevada – Error on Modified Business Tax Returns

SALT Report 3089 – The Nevada Department of Taxation is advising taxpayers that the September 30, 2013 modified business tax returns were printed with the old $62,500 threshold for Tier 1, rather than the correct $85,000 threshold, which became effective Continue reading Nevada – Error on Modified Business Tax Returns