State and local tax news brought to you by Zaldivar and Associates
SALT Report 3311 – On March 25, 2014, substantial changes and clarifications to Compliance Policy and Procedure Manual (CPPM) Chapter 8 related to Vehicles, Vessels and Aircraft were approved yesterday during the BOE hearing in San Francisco. SR 3302 Be Continue reading California – Vehicles, Vessels and Aircraft: BOE CPPM Chapter 8 Revisions Approved
SALT Report 3310 – Changes and clarifications to Compliance Policy and Procedure Manual (CPPM) Chapter 7 related to Collections SR 3301 were approved yesterday during the BOE hearing in San Francisco. For Further Information: SR 3301
SALT Report 3309 – Changes and clarifications to Compliance Policy and Procedure Manual (CPPM) Chapter 2 related to Registration SR 3300 were approved March 25, 2014 during the BOE hearing in San Francisco. For Further Information: SR 3300
SALT Report 3308 – In a decision released March 13, 2014, the Colorado Court of Appeals affirmed lower court decisions denying refund claims of sales taxes related to claimed bad debts. The taxpayer’s claims related to the assignment of sales Continue reading Colorado – Assigned Bad Debts Sales Tax Refunds Denied
SALT Report 3307 – As of March 31, 2014, Shelby County, Alabama will no longer be using Click2file as an online provider. To file your sales, use and rental taxes online for Shelby use the MAT ONE SPOT program provided Continue reading Alabama – Shelby County No Longer Using Click2file Now Using MAT One Spot
SALT Report 3306 – In a release dated March 24, 2014, BOE Chairman Jerome Horton announced the appointment of Board members Michelle Steel and Betty Yee to the following committees: Business Taxes Committee (Steel) – The Business Taxes Committee oversees Continue reading California – BOE Chairman Horton Appoints Board Members Steel and Yee To Key Committees
SALT Report 3305 – In Letter Ruling 7362 (2/24/14), the Missouri Department of Revenue ruled that separately stated shipping charges that were mandatory were subject to sales tax regardless of whether they were through a common carrier, drop shipment or Continue reading Missouri –Sales Tax And Mandatory Shipping Charges
SALT Report 3304 – Rate changes for Utah localities: Helper 0.10% Arts & zoo Lindon 0.10% Arts & zoo South Jordan City 1.00% Municipal Transient Room For Further Information: http://tax.utah.gov/salestax/change/2014-04-01.pdf
SALT Report 3303 – Proposed Legislation “Current law provides a sales and use tax refund, not to exceed $50,000, to a qualified clean technology or medical device taxpayer for all state sales and use tax paid by such taxpayer on Continue reading Colorado – Clean Tech and Medical Device Sales and Use Tax Refunds (H 1325)
SALT Report 3302 – On March 25, 2014 the BOE during the Administrative Session will be hearing/voting on approval of Item N5 (Consumer Use Tax – Vehicles, Vessels and Aircraft). These changes are important to be aware of as the Continue reading California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) Vehicles, Vessels and Aircraft