California – Proposed Bill No. AB 1562: Exemption – Disaster Preparedness Products

SALT Report 3760 – Introduced by Assembly Member Kim on January 4, 2016.  This bill proposes to exempt from those taxes the gross receipts from the sale of, and the storage, use, or other consumption of, qualified disaster preparedness products Continue reading California – Proposed Bill No. AB 1562: Exemption – Disaster Preparedness Products

Michigan – Registration Notification “Click Thru Nexus” Amazon Law Effective October 1, 2015

SALT Report 3759 – In 2014, the Michigan legislature joined 27 other states in passing similar nexus laws with similar presumptions. In the absence of a federal/multistate solution Michigan created a presumption of nexus for out of state companies selling Continue reading Michigan – Registration Notification “Click Thru Nexus” Amazon Law Effective October 1, 2015

New York – Refund Request of Tax Paid Twice to New York and Connecticut Denied

SALT Report 3758 – On December 21, 2015 the Division of Tax Appeals in New York denied petitioners refund request due to strict statutory language related to the customer reimbursement requirement. The petitioner paid tax to two jurisdictions CT and Continue reading New York – Refund Request of Tax Paid Twice to New York and Connecticut Denied

North Carolina – NC Legislators Consider Expanding Sales Taxes, Cutting Income Taxes

http://www.newsobserver.com – Colin Campbell – January 12, 2016 “Republican legislators have moved in recent years to lower personal and corporate income taxes while adding sales taxes to services that hadn’t been taxed, such as movie, sports and entertainment tickets. Starting Continue reading North Carolina – NC Legislators Consider Expanding Sales Taxes, Cutting Income Taxes

Oregon – Oregon’s Recreational Pot Shoppers Adjust to 25 Percent Sales Tax

http://www.oregonlive.com – Noelle Crombie – January 11, 2016 “On Jan. 1, after a three-month tax holiday, Oregon imposed a 25 percent sales tax on recreational marijuana sales. The tax will eventually be replaced with a 17 percent state tax once the Continue reading Oregon – Oregon’s Recreational Pot Shoppers Adjust to 25 Percent Sales Tax

North Carolina – Behind NC Tax Surge is a Tax Shift

http://www.newsobserver.com/  – by the Editorial Board – January 16, 2016 “Well, what about that? Arthur Laffer was right about supply-side economics: Cut taxes, spur the economy and tax revenue goes up. That, at least, is the story North Carolina’s Republican Continue reading North Carolina – Behind NC Tax Surge is a Tax Shift

“You can’t tax business. Business doesn’t pay taxes. It collects taxes.”

Ronald Reagan -1975 interview as Governor of California “But they are fools in thinking that business somehow is getting a special break. Who pays the business tax anyway? We do! You can’t tax business. Business doesn’t pay taxes. It collects Continue reading “You can’t tax business. Business doesn’t pay taxes. It collects taxes.”

New York – Certain Wineries Excluded From Filing Annual Sales Tax Information Return

SALT Report 3757 – Pursuant to TSB-M-16(1)S, Certain wineries are now excluded from the requirement to file information returns due March 20, 2016. “The new law specifically excludes businesses operating under a winery license (as provided in section 76 of Continue reading New York – Certain Wineries Excluded From Filing Annual Sales Tax Information Return

North Carolina – Internet Tax Freedom Act Extended

SALT Report 3756 – Internet access charges and telecommunications gross receipts charged to internet services providers remain exempt via the ITFA extension through October 1, 2016. “The Consolidated Appropriations Act, 2016 (“Act”), was signed by President Barack Obama on December Continue reading North Carolina – Internet Tax Freedom Act Extended