California – Azusa Small Business Seminar To Offer Millions In Tax Relief

SALT Report 3453 – On Wednesday, August 27, 2014 a small business seminar will be hosted in Azusa, CA to inform small and medium sized business owners about millions of dollars in tax credits, refunds, and business loan assistance.  Check Continue reading California – Azusa Small Business Seminar To Offer Millions In Tax Relief

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

North Carolina – 0.25% Local Sales And Use Tax Increase

SALT Report 3449 – Effective October 1, 2014, Davidson County’s local sales and use tax rate will increase by 0.25% bringing the local tax to 2.25% and the total tax rate to 7.00% (local rate of 2.25% and general State Continue reading North Carolina – 0.25% Local Sales And Use Tax Increase

Minnesota – Soda Clarified As Taxable

SALT Report 3448 – The Minnesota Department of Revenue has determined that soft drinks are a taxable item and the food product exemption does not apply.  For sales tax purposes soft drinks are defined as “nonalcoholic beverges that contain natural Continue reading Minnesota – Soda Clarified As Taxable

California – Film Tax Credit To Bring Back Jobs And Increase Revenue

SALT Report 3447 – Assembly Bill 1839, The California Film and Television Job Retention and Promotion Act, would extend and expand motion picture tax credits allocated by the California Film Commission for the period of July 1, 2016 through June Continue reading California – Film Tax Credit To Bring Back Jobs And Increase Revenue

California – Berkeley “Soda Tax” Approved For November 2014 Ballot

SALT Report 3446 – The ordinance would impose a tax of one cent per fluid ounce on distribution of sugar-sweetened beverage products within the city.  The intent of the “soda tax” is to discourage the distribution and consumption of sugary Continue reading California – Berkeley “Soda Tax” Approved For November 2014 Ballot

Louisiana – 2014 Tax Amnesty Program October 15 To November 14

SALT Report 3445 – The 30 day tax amnesty program will allow noncompliant individual and business taxpayers to pay delinquent taxes and have all penalties and 50 percent of interest owed waived.  Additionally a new option to pay installments over Continue reading Louisiana – 2014 Tax Amnesty Program October 15 To November 14

Georgia – Comments Regarding Proposed Amendments To Sales And Use Tax Manufacturing Rule Due

SALT Report 3444 – The Georgia Department of Revenue has proposed to amend Rule 560-12-2-.62 “Manufacturing Machinery and Equipment, Industrial Materials, and Packaging Supplies.”    The proposed amendment would modify the definition of “consumable supplies” and remove examples listed as “machinery Continue reading Georgia – Comments Regarding Proposed Amendments To Sales And Use Tax Manufacturing Rule Due