Colorado – Warning Issued To Paper Filers

SALT Report 3517 – In a letter dated October 22, 2014, the Colorado Department of Revenue warned taxpayers using incorrect or outdated business tax forms of the potential penalties.  Effective immediately all forms sent to the department must be the Continue reading Colorado – Warning Issued To Paper Filers

Oklahoma – New Tax Rates In 2015

SALT Report 3516 – The Oklahoma Tax Commission has announced new sales and use tax rates that will be effective January 1, 2015. Bethel Acres   2.50%   sales (new) Bridgeport   3.00%    sales & use (new) Glencoe   4.662%   sales Comanche County    0.375%   Continue reading Oklahoma – New Tax Rates In 2015

New York – Haunted Houses Subject To Sales Tax

SALT Report 3515 – A New York taxpayer filed a petition for an Advisory Opinion regarding sales tax obligations for haunted houses.  The petitioner charges admission to the haunted houses which are registered with the state as amusement rides.  Occasionally Continue reading New York – Haunted Houses Subject To Sales Tax

Tennessee – Guidance Issued On Taxable Sales Of TPP By Service Providers Exempt From Business Tax

SALT Report 3514 – The Tennessee Department of Revenue has issued guidance to clarify tax obligations for businesses primarily providing exempt services.  Business tax must still be paid on sales of tangible personal property and taxable services. A provider of Continue reading Tennessee – Guidance Issued On Taxable Sales Of TPP By Service Providers Exempt From Business Tax

Arkansas – New Local Sales And Use Tax Rates Announced

SALT Report 3513 – The Arkansas Department of Finance and Administration has announced new sales and use tax rates to be effective January 1, 2015. Farmington – Decreasing to 2% Gassville – Decreasing to 1% Harrison – Increasing to 1.25% Continue reading Arkansas – New Local Sales And Use Tax Rates Announced

California – Telephone Town Hall Meeting On Manufacturing, Research & Development Tax Exemption

SALT Report 3512 – The Board of Equalization will host a telephone townhall to educate businesses on Regulation 1525.4, the partial sales and use tax exemption for manufacturing and research & development purchases. Event: Manufacturing and Research & Development Tax Continue reading California – Telephone Town Hall Meeting On Manufacturing, Research & Development Tax Exemption

Indiana – Gasoline Use Tax Rate For November Announced

SALT Report 3511 – The state of Indiana has announced it’s calculation of the use tax rate for gasoline for the period from November 1, 2014 to November 30, 2014. 710 (state average retail price per gallon) x .07 (state Continue reading Indiana – Gasoline Use Tax Rate For November Announced

Alabama – Local Rate Changes Effective In November

SALT Report 3510 – The Town of Butler, Lee County and Alexander City will have new sales and use tax rates, effective November 1, 2014. Town of Butler Net difference paid for machines, machinery, and equipment used in planting, cultivating, Continue reading Alabama – Local Rate Changes Effective In November

Arizona – Single Point Of Administration Provisions Of TPT Simplification Delayed One Year

SALT Report 3509 – In a letter to Mr. Ken Strobeck, Executive Director of the League of Arizona Cities and Towns, the Arizona Department of Revenue advised that the single point of administrations section of the TPT Simplification plan would Continue reading Arizona – Single Point Of Administration Provisions Of TPT Simplification Delayed One Year

Connecticut – New Filing and Payment Due Dates For Sales And Use Taxes

SALT Report 3508 – Effective in 2015, recently enacted legislation will change the due dates for filing and payment of Sales and Use taxes from the last day of the month to the 20th of the month, directly following the Continue reading Connecticut – New Filing and Payment Due Dates For Sales And Use Taxes