California – Vehicles, Vessels and Aircraft: BOE CPPM Chapter 8 Revisions Approved

SALT Report 3311 – On March 25, 2014, substantial changes and clarifications to Compliance Policy and Procedure Manual (CPPM) Chapter 8 related to Vehicles, Vessels and Aircraft were approved yesterday during the BOE hearing in San Francisco.  SR 3302 Be Continue reading California – Vehicles, Vessels and Aircraft: BOE CPPM Chapter 8 Revisions Approved

California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) Vehicles, Vessels and Aircraft

SALT Report 3302 – On March 25, 2014 the BOE during the Administrative Session will be hearing/voting on approval of Item N5 (Consumer Use Tax – Vehicles, Vessels and Aircraft).  These changes are important to be aware of as the Continue reading California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) Vehicles, Vessels and Aircraft

Maine – Guidance for Vehicle Dealers Updated

SALT Report 3063 – Maine Revenue Services updated its sales and use tax bulletin for vehicle dealers to reflect recent changes in the sales and use tax laws. The information in the guide applies to sales and leases of motor Continue reading Maine – Guidance for Vehicle Dealers Updated

Florida – New Tax Return for Aircraft Purchases

SALT Report 3000 – The Florida Department of Revenue issued a notice that discusses Form DR15AIR – Sales and Use Tax Return for Aircraft, which replaced Form DR-42A, Ownership Declaration and Sales and Use Tax Report on Aircraft.  The new Continue reading Florida – New Tax Return for Aircraft Purchases

Illinois – Exemption for Aircraft Equipment Amended

SALT Report 2898 – The Illinois General Assembly amended the exemption for materials, parts, equipment, components, and furnishings that are incorporated into an aircraft to reflect that the exemption applies only to the sale or use of qualified tangible personal property Continue reading Illinois – Exemption for Aircraft Equipment Amended

Illinois – Amended Aircraft Fuel Exemption

SALT Report 2873 – The Illinois General Assembly enacted legislation that amends the exemption for fuel and petroleum products sold to, or used by, air carriers.  Therefore, effective July 1, 2013, petroleum that is certified by the carrier to be Continue reading Illinois – Amended Aircraft Fuel Exemption

Minnesota – Aircraft Fact Sheet Updated

SALT Report 2771 – The Minnesota Department of Revenue updated its sales tax fact sheet regarding aircraft. The fact sheet provides that, effective July 1, 2013, parts and equipment needed to repair or maintain aircraft are exempt from sales tax, Continue reading Minnesota – Aircraft Fact Sheet Updated

Pennsylvania – Sales and Use Tax Legislation

SALT Report 2711 – Recently enacted legislation in Pennsylvania makes several changes to the State’s sales and use tax laws, including the addition of an exemption for aircraft parts, changes to the sales tax license appeal period, and an extended Continue reading Pennsylvania – Sales and Use Tax Legislation

Maine – Aircraft Exemption Extended

SALT Report 2692 – Recently enacted legislation in Maine extends the exemption for the sale, use, or lease of aircraft and the sale of repair or replacement parts used to overhaul or rebuild aircraft or aircraft parts and components until Continue reading Maine – Aircraft Exemption Extended

Florida – Governor Signs Bill that Creates a Sales Tax Holiday and Exemptions

SALT Report 2525 – Florida Governor Rick Scott has signed an omnibus economic development bill that creates a sales tax holiday and amends two sales and use tax exemptions. Sales Tax Holiday The sales tax holiday will be held from Continue reading Florida – Governor Signs Bill that Creates a Sales Tax Holiday and Exemptions