Illinois – New Sales Tax Allocation Rules

SALT Report 3230 – The Illinois Department of Revenue issued new rules to comply with the “Supreme Court’s decision in Hartney Fuel Oil Co. v. Hammer (11/21/13), and provide Illinois businesses necessary guidance about how they should allocate the local Continue reading Illinois – New Sales Tax Allocation Rules

Hawaii – Click-Through Legislation Introduced (HB 1651)

SALT Report 3229 – On January 17, 2014, Rep Isaac W. Choy introduced bill HB 1651.  The bill “requires the collection of use taxes by sellers of tangible personal property who enter into agreements under which a person in the Continue reading Hawaii – Click-Through Legislation Introduced (HB 1651)

California –BOE Adopts Amendments to Regulation 1705 Relief From Liability

SALT Report 3228 – This proposed Regulatory change was adopted during the BOE’s January 16, 2014 meeting held in Sacramento.  Regulation 1705, Relief From Liability addresses the circumstances under which “a person may be relieved from liability for the payment Continue reading California –BOE Adopts Amendments to Regulation 1705 Relief From Liability

New York – Indirect Audit Method Upheld; Personally Liable as Responsible Officer

SALT Report 3227 – This determination from the New York division of tax appeals highlights the use of indirect audit methods and corporate officer liability.  Indirect audit methods are used during sales and use tax audits to the extent records Continue reading New York – Indirect Audit Method Upheld; Personally Liable as Responsible Officer