Indiana – Bad Check Penalties Reduced

SALT Report 3102 – The Indiana Department of Revenue updated its guidance regarding dishonored check penalties to reflect recent legislative changes. Specifically, the notice provides that if a taxpayer does not respond to the Department’s demand for payment of tax Continue reading Indiana – Bad Check Penalties Reduced

New York – New Licenses Available for Cider Manufacturers

SALT Report 3101 – New York Governor Andrew Cuomo recently signed legislation that creates a new license for “farm cideries.” The license is similar to those licenses currently available to farm wineries, breweries, and distilleries and would provide the same Continue reading New York – New Licenses Available for Cider Manufacturers

Texas – Revised Motor Vehicle Sales and Use Tax Form

SALT Report 3100 – In the latest issue of Tax Policy News, the Texas Comptroller stated that the Department is currently in the process of updating the Affidavit of Motor Vehicle Gift Transfer Form 14-317 to reflect recent legislative change Continue reading Texas – Revised Motor Vehicle Sales and Use Tax Form

Colorado – Sales Tax License Renewals

SALT Report 3099 – The Colorado Department of Revenue issued a reminder that all state issued sales tax licenses will expire on December 31, 2013 and must be renewed by January 1, 2014. The Department advises that the fastest way Continue reading Colorado – Sales Tax License Renewals

Florida – Certain Drop Shipments Are Not Taxable

SALT Report 3098 – The Florida Department of Revenue issued a technical advisory regarding the application of sales and use tax to products that are drop-shipped.  In this case, the Taxpayer makes a significant number of sales to out-of-state dealers Continue reading Florida – Certain Drop Shipments Are Not Taxable

Florida – 2014 Annual Resale Certificates Coming Soon

SALT Report 3097 – The Florida Department of Revenue issued a reminder regarding annual resale certificates.  The notice states that dealers who electronically file their sales and use tax returns will receive their 2014 Annual Resale Certificate and Certificate of Continue reading Florida – 2014 Annual Resale Certificates Coming Soon

New Mexico – Taxpayer Rights During an Audit or Protest

SALT Report 3096 – The New Mexico Taxation and Revenue Department revised a publication that discusses the rights a taxpayer possesses when under audit or when protesting an assessment.  In New Mexico, taxpayers are protected by an extensive bill of Continue reading New Mexico – Taxpayer Rights During an Audit or Protest