Illinois – Prepaid Calling Arrangements Subject to Tax

SALT Report 3183– Prepaid calling arrangement constitute taxable tangible property…”beginning January 1, 2001…and are subject to the tax imposed under the Retailer’s Occupation Tax Act, regardless of the form in which those arrangements may be embodied, transmitted, or fixed by Continue reading Illinois – Prepaid Calling Arrangements Subject to Tax

Illinois – Sales by Exempt Organizations Taxable

SALT Report 3182 – Limitations on exempt organizations.  Illinois Section 130.2055(a) was created with the purpose that “governmental bodies do not have a competitive advantage when selling items that are also sold by Illinois retailers.” An exempt organization requested clarification Continue reading Illinois – Sales by Exempt Organizations Taxable

Illinois – SAAS Taxability Discussed Signature Required.

SALT Report 3181 – License exemption pursuant to section 130.1935(a)(1)(A) requires signature.  Most software is licensed over the internet with “customer checking a box that states they accept the license terms.  Acceptance in this manner does not constitute a written Continue reading Illinois – SAAS Taxability Discussed Signature Required.

Ohio – Reforming Historical Refund Practices

SALT Report 3180 – Ohio Tax Commissioner Joe Testa announces new refund approach.  In an effort to help businesses, “Ohio will be accelerating the outreach to businesses that inadvertently overpaid their taxes in order to make sure they are refunded Continue reading Ohio – Reforming Historical Refund Practices

Arizona – Taxpayer Ruling Computing Capacity Services Taxable While Data Storage Services Non-Taxable

SALT Report 3179 – The Arizona Department of Revenue issued a private taxpayer ruling (see AZ LR13-006) regarding the taxability of a Taxpayer’s two sources of income; one being Computing Capacity Services (Business Offering One – considered Taxable) and the Continue reading Arizona – Taxpayer Ruling Computing Capacity Services Taxable While Data Storage Services Non-Taxable

Florida – Natural Gas Annual Decal Fee Repealed as of January 1, 2014

SALT Report 3178 – New rules for retailers of natural gas “repeals the annual decal fee imposed on alternative fuel, provides new definitions for the administration of tax on natural gas, and imposes registration and filing requirements for retailers of Continue reading Florida – Natural Gas Annual Decal Fee Repealed as of January 1, 2014

Colorado – Holiday Use Tax Reminder (Cyber Monday Shoppers)

SALT Report 3177 – From Black Friday to Cyber Monday we fall further into the rabbit hole of online retail… The Colorado Department of Revenue has released a reminder specifically to holiday purchasers (and generally to all purchasers) that use Continue reading Colorado – Holiday Use Tax Reminder (Cyber Monday Shoppers)

Illinois – State Supreme Court: Oil Company’s Petition Clarifies Situs and Legislative Intent of ROT

SALT Report 3716 – In an opinion filed on November 21, 2013 the Illinois Supreme Court addressed the ever complex issues of situs, legislative intent and administrative regulatory interpretations.  Tax on business of selling defined.  In Hartney Fuel Oil Co Continue reading Illinois – State Supreme Court: Oil Company’s Petition Clarifies Situs and Legislative Intent of ROT

Minnesota – Local Governments, Cities – Certain Gov’t Purchases Exempt as of January 1, 2014

SALT Report 3175 -The Minnesota Department of Revenue has issued a fact sheet announcing changes to the taxability of cities and counties: “Starting Jan. 1, 2014, cities and counties are exempt from sales and use tax on purchases to provide Continue reading Minnesota – Local Governments, Cities – Certain Gov’t Purchases Exempt as of January 1, 2014