North Dakota – Taxpayer Access Point Now Open For Business Preregistration

SALT Report 3452 – North Dakota’s new electronic filing system, Taxpayer Access Point (TAP), is now available for preregistration.  TAP will be available for use on Tuesday, September 9, 2014 at which time the previous online filing system, WebFile, will Continue reading North Dakota – Taxpayer Access Point Now Open For Business Preregistration

Maine – Revenue Services Audit Division Disbanded

SALT Report 3451 – Effective September 1, 2014, the Maine Revenue Services Audit Division will be disbanded and all sales and use tax audit functions will be run under the Sales, Fuel and Special Tax Division.  Desk and field audits Continue reading Maine – Revenue Services Audit Division Disbanded

Colorado – Pioneer Natural Resources v. CO Court of Appeals No. 12CA1703 Natural Gas Delivery Components Qualify For Exemption

SALT Report 3450 – On August 14, 2014 the Colorado Court of Appeals ultimately decided to affirm the district court’s orginal summary judgment in favor of Pioneer Natural Resources USA, Inc., stating that Pioneer Natural Resources USA, Inc.’s pipelines and Continue reading Colorado – Pioneer Natural Resources v. CO Court of Appeals No. 12CA1703 Natural Gas Delivery Components Qualify For Exemption