New Mexico – US Census Data Accepted as Basis for Alternative Method for Taxation on Tribal Lands

SALT Report  3148 – Due to the taxpayers (Retail Food Establishment) location on the Navajo Nation Reservation and the most recent US census data calculating the population to be 96% Native American, the taxpayer requested to report gross receipts on Continue reading New Mexico – US Census Data Accepted as Basis for Alternative Method for Taxation on Tribal Lands

ZSA Special Report – BOE Chairman, Jerome E. Horton on Gov’t Shutdown

The Honorable Jerome E. Horton, Chairmain of the California Board of Equalization and member of the Franchise Tax Board has issued a statment on the impact of the federal government shutdown on taxpayers in California. “The Board of Equalization and Continue reading ZSA Special Report – BOE Chairman, Jerome E. Horton on Gov’t Shutdown

California – Technology Transfer Agreement – Lucent Wins TTA

ZSA Special Report – During a recent sales and use tax symposium in Monterey, California, the Lucent case(s) regarding Technology Transfer Agreements (See ZSA Special Report – August 5, 2013) were rumored to have been decided. According to a LinkedIn posting by Continue reading California – Technology Transfer Agreement – Lucent Wins TTA

AICPA Comments on MFA of 2013

From the Desk of Michael Zaldivar, CPA, CMI ~ On September 10, 2013, the American Institute of Certified Public Accountants (AICPA) submitted comments to Congress in a 13 page document addressing concerns about the Marketplace Fairness Act (MFA).  The comments Continue reading AICPA Comments on MFA of 2013

Special Report – MFA – 7 Principles on Remote Sales Tax

On September 18, 2013, House Judiciary Committee Chairman, Representative Bob Goodlatte (R-VA), set forth 7 basic principles intended to “guide discussion on this issue and spark creative solutions”.  As the Marketplace Fairness Act progresses through the legislative process in the Continue reading Special Report – MFA – 7 Principles on Remote Sales Tax

ZSA Special Report – California Enterprise Zone – Deadline 12/31/13

From the Desk of Michael Zaldivar, CPA, CMI ~ Due to recent legislation, the 42 California Enterprise Zones (Old or current EZ) will be repealed as of December 31, 2013.  The replacement tax incentives known as the New Enterprise Zone Continue reading ZSA Special Report – California Enterprise Zone – Deadline 12/31/13

California – Technology Transfer Agreement – Lucent Trial Date (9.23.13)

ZSA Special Report – The California State Board of Equalization released their June 2013 Sales and Use Tax Litigation Roster setting the trial date for Lucent I and Lucent II for September 23, 2013.    Per the June 2013 Sales and Continue reading California – Technology Transfer Agreement – Lucent Trial Date (9.23.13)