New York – Sign-On Access To Web Research Product Taxable As Information Service

SALT Report 3246 – The New York Department of Taxation and Finance released TSB-A-14(3)S on January 27, 2014 concluding that a provider of premium online content purchased from various third-parties and provided to financial professionals is subject to sales and Continue reading New York – Sign-On Access To Web Research Product Taxable As Information Service

North Carolina – Harnett County Additional 0.25% Local Sales and Use Tax (Effective April 1, 2014)

SALT Report 3245 – The Sales and Use Tax Division recently added an Important Notice: Additional 0.25% Local Sales and Use Tax for Harnett County to their website.  The notice lists multiple examples including but not limited to the areas Continue reading North Carolina – Harnett County Additional 0.25% Local Sales and Use Tax (Effective April 1, 2014)

Mississippi – City of Jackson 1% Special Sales Tax (Effective March 1, 2014)

SALT Report 3244 –Senate Bill 2839 as passed by the 2011 Regular Session of the Mississippi Legislature authorized the City of Jackson to impose a Special Sales Tax of 1% on any person engaging in business in the city. The Continue reading Mississippi – City of Jackson 1% Special Sales Tax (Effective March 1, 2014)

California – (GoBiz) “California Competes Tax Credit” Proposed Emergency Regulations Under Review (deadline for written comments 2/15/14)

SALT Report 3243 –The proposed regulations governing the “California Competes Tax Credit” have been submitted to the Office of Administrative Law (OAL).  This begins a 5 day period expiring on February 15, 2014 (Saturday) where taxpayers may submit written comments Continue reading California – (GoBiz) “California Competes Tax Credit” Proposed Emergency Regulations Under Review (deadline for written comments 2/15/14)