State and local tax news brought to you by Zaldivar and Associates
SALT Report 3139 – The IRS issued a warning to consumers about a telephone scam (also referred to as “phishing”) which appears to be targeting taxpayers, including recent immigrants, in almost every state. The victims are being told that they Continue reading Multistate – IRS Warns of Pervasive Telephone Scam
SALT Report 3138 – Local nexus. The new provision is limited to describing a business obligation “to collect and remit a local jurisdiction’s sales or use tax whether or not the business has a physical location in the state.” Under Continue reading Alabama – Business’s Obligation to Collect and Remit Local Jurisdiction Sales and Use Taxes
SALT Report 3137 –Texas reminds taxpayers about their obligation to report use tax. The Texas Comptroller websites states, “All Texans are responsible for paying use tax when they buy taxable goods and services for use in Texas and the seller Continue reading Texas – Use Tax Reporting Obligation
SALT Report 3136 – The state of California routinely audits resale and exemption certificates for validity and proper compliance. The attached Publication 42 provides general detail (although a bit outdated – 2008) to the taxpaying public regarding the importance of Continue reading California – Exemption and Resale Certificate Tip Reminder
Amazon Without Borders in States Seen Drawing High Court: Taxes By Erin McManus – Nov 1, 2013 Online merchants and brick-and-mortar retailers are watching to see if the Supreme Court steps in to erase a patchwork of state laws governing sales-tax collection from Web-based transactions. Continue reading Bloomberg Article – US Supreme Court – Amazon/Overstock