California – New Regulation for Sales of Vehicles by Licensed Dismantlers

SALT Report 3109 – The California State Board of Equalization adopted a new regulation to implement legislation enacted in 2012. AB 2618 provides that any sale of a vehicle, mobile home, commercial coach, or any salvage certificate vehicle by a Continue reading California – New Regulation for Sales of Vehicles by Licensed Dismantlers

California – What You Should Know if You are Behind on Your Taxes

SALT Report 3108 – The California State Board of Equalization released a publication that explains a taxpayer’s rights and your responsibilities when they have a balance due for unpaid taxes, fees, assessments, interest, or penalties. If a taxpayer receives a Continue reading California – What You Should Know if You are Behind on Your Taxes

Maine – Guidance on Casual and Infrequent Sales Updated

SALT Report 3107 – Maine Revenue Services updated an information bulletin that addresses the application of sales and use tax to casual or infrequent sales.  The bulletin states that casual sales are those that involve isolated transactions in which tangible Continue reading Maine – Guidance on Casual and Infrequent Sales Updated

Maine – Taxability of Fabrication Services

SALT Report 3106 – Maine Revenue Services has updated a sales and use tax bulletin that discusses the taxability of fabrication services to reflect recent legislative changes. The bulletin defines fabrication as those services that result in the production of Continue reading Maine – Taxability of Fabrication Services

Maine – Guidance for Florists

SALT Report 3105 – Maine Revenue Services has revised its guidance regarding the application of sales and use tax to sales made by florists. The bulletin states that retail sales by florists and other producers or sellers of flowers, wreaths, Continue reading Maine – Guidance for Florists

Minnesota – Taxability of Prepared Foods

SALT Report 3104 – The Minnesota Department of Revenue updated a sales tax fact sheet that discusses the taxability of prepared foods.  Generally, prepared foods or drinks are subject to the 6.875% state sales tax rate, in addition to any Continue reading Minnesota – Taxability of Prepared Foods

Mississippi – Taxpayer Access Point Training

SALT Report 3103 – The Mississippi Department of Revenue is offering a series of classes to train people to use the Taxpayer Access Point system to file returns, make payments, and access their accounts.  The classes are being offered from Continue reading Mississippi – Taxpayer Access Point Training