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Florida – Natural Gas Annual Decal Fee Repealed as of January 1, 2014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imposes registration and filing requirements for retailers of Continue reading Florida – Natural Gas Annual Decal Fee Repealed as of January 1, 2014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