California – Award Winning Use Tax Videos and Website

SALT Report 3348 – It’s not like they aren’t telling you…The California Association of Public Information Officials (CAPIO) has recognized the new BOE website launched last year for its ease of use.  The organization further recognizes three short informational use Continue reading California – Award Winning Use Tax Videos and Website

Arizona – TPT Changes In Carefree and Eloy

SALT Report 3347 – The Town of Carefree has passed Ordinance 2013-05 to set up a business tax classification to report use tax (CA 002) effective March 1, 2014.  The City of Eloy has passed Ordinance 14-824 exempting food for Continue reading Arizona – TPT Changes In Carefree and Eloy

Georgia – Sales Tax Holidays Announced For 2014 and 2015

SALT Report 3346 – The Georgia Department of Revenue announced sales and use tax holidays as follows: August 1, 2014 to August 2, 2014 October 3, 2014 to October 5, 2014 July 31, 2015 to August 1, 2015 October 2, Continue reading Georgia – Sales Tax Holidays Announced For 2014 and 2015

Wisconsin – March 2014 Sales And Use Tax Report

SALT Report 3345 – “This Sales and Use Tax Report reflects new law changes as of March 28, 2014. Other sales and use tax law changes may be adopted in the current legislative session. The topics covered in this report Continue reading Wisconsin – March 2014 Sales And Use Tax Report

Minnesota – Revoked Sales Tax Permits As Of April 24, 2014

SALT Report 3344 – Six pages of revocations.  The Minnesota Department of Revenue can suspend (“revoke”) the sales tax permit of any business or person that does not comply with sales and use tax laws.  A business with a revoked permit is Continue reading Minnesota – Revoked Sales Tax Permits As Of April 24, 2014

Mississippi – Sales And Use Tax Exemption For Trucks, Tractors and Semi Trailers Used In Interstate Commerce Effective July 1, 2014

SALT Report 3343 – Mississippi Governor Phil Bryant signed SB 2934 on April 4, 2014 establishing the criteria for sales and use tax exemption for trucks used in interstate commerce. Section 27-65-101 is amended to add exemption section (rr) as Continue reading Mississippi – Sales And Use Tax Exemption For Trucks, Tractors and Semi Trailers Used In Interstate Commerce Effective July 1, 2014

Kansas – Sales Taxation Of Businesses That Fabricate Articles For Third Parties

SALT Report 3342 – The Kansas Office of Policy and Research has released an open letter clarifying the taxability of fabrication labor. For Further Information:                                                                                                                  Opinion Letter Number O-2014-001 (4/22/14)

Texas – Fireworks Tax And Cinco de Mayo

SALT Report 3341 – Texas reminds retailers of the 2% fireworks tax (in addition to sales and use tax) imposed during the 4th of July, New Years and Cinco de Mayo holidays.   Texas allows the sale of fireworks during specific Continue reading Texas – Fireworks Tax And Cinco de Mayo

Idaho – Cloud Computing Exempt From Sales Tax Effective July 1, 2014

SALT Report 3340 – Idaho Governor Butch Otter signed legislation (H0598 (April 4, 2014)) that provides an exemption for “cloud” services effective July 1, 2014.  The Statement of Purpose: “This bill provides that consistent with Idaho tax policy excluding services Continue reading Idaho – Cloud Computing Exempt From Sales Tax Effective July 1, 2014

Florida – Amazon To Begin Collecting Use Tax On May 1, 2014

SALT Report 3339 – After announcing significant investment in Florida last year Amazon is ready to pull the trigger on sales and use tax collections beginning May 1, 2014.  The  Tampa Tribune reported the news on April 16, 2014 Amazon.com Continue reading Florida – Amazon To Begin Collecting Use Tax On May 1, 2014