Maine – Guidance on the Original Registration of Vehicles Updated

SALT Report 3118 – Maine Revenue Services revised an informational bulletin regarding the application of sales and use tax to the original registration of a motor vehicle to include recent legislative changes.  Updates are as follows: The sections that discuss Continue reading Maine – Guidance on the Original Registration of Vehicles Updated

South Carolina – Identity and Credit Protection Enrollment Period Begins

SALT Report 3117 – The South Carolina Department of Revenue issued a reminder to taxpayers who were affected by last year’s security breach.  The notice provides that the State is offering an additional year of identity theft protection and identity Continue reading South Carolina – Identity and Credit Protection Enrollment Period Begins

Tennessee – Guidance for Tobacco Sellers and Distributors

SALT Report 3116 – The Tennessee Department of Revenue issued a notice to clarify the distinction between retailers, wholesalers, and distributors of cigarettes and tobacco products, for sales tax and tobacco tax purposes. Retailers A person who sells or makes Continue reading Tennessee – Guidance for Tobacco Sellers and Distributors

California –Santa Ana Small Business Fair

SALT Report 3115 – The California State Board of Equalization is offering a free seminar for small business owners, entrepreneurs, and individuals who would like to start a business.  The seminar will provide important information regarding sales and use tax Continue reading California –Santa Ana Small Business Fair

California – Workshop for Veteran Non-Profit Organizations

SALT Report 3114 – The California State Board of Equalization is offering a free tax workshop for veteran non-profit organizations and their staff.  The seminar will address state and federal tax laws, filing and registration requirements, sales and use taxes, Continue reading California – Workshop for Veteran Non-Profit Organizations

California – Proposed Amendments to Relief from Liability Regulation

SALT Report 3113 – The California State Board of Equalization is proposing to adopt amendments to Regulation 1705, Relief from Liability. The amendments would clarify whether the relief provided in RTC section 6596 should also be available to a person Continue reading California – Proposed Amendments to Relief from Liability Regulation

New York – Exemption for Water and Sewer Line Protection

SALT Report 3112 – Recently enacted legislation in New York amends section 1115 of the tax law to create a sales and use tax exemption for water and sewer service line protection programs sold to residential property owners. These provisions Continue reading New York – Exemption for Water and Sewer Line Protection

New York – Introduced Bill Creates New Tax Credits

SALT Report 3111 –The New York State Assembly introduced legislation that, if passed, would establish the Work-NY program.  This program would provide tax credits for small businesses based on hiring and investments and would eliminate the corporate franchise and personal Continue reading New York – Introduced Bill Creates New Tax Credits

Washington – 75% Rule for Sales of Prepared Foods

SALT Report 3110 – The Washington Department of Revenue issued guidance regarding the 75% rule that applies to sales of prepared foods.  Generally, if a seller’s total sales of prepared foods are greater than 75%, the seller is required to Continue reading Washington – 75% Rule for Sales of Prepared Foods

California – New Regulation for Sales of Vehicles by Licensed Dismantlers

SALT Report 3109 – The California State Board of Equalization adopted a new regulation to implement legislation enacted in 2012. AB 2618 provides that any sale of a vehicle, mobile home, commercial coach, or any salvage certificate vehicle by a Continue reading California – New Regulation for Sales of Vehicles by Licensed Dismantlers