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

California – Proposed Amendment to Computers, Programs, and Data Processing Regulation

SALT Report 3085 – The California State Board of Equalization announced that they are proposing to adopt amendments to Regulation 1502 – Computers, Programs, and Data Processing. The proposed amendments would clarify that a maintenance contract may provide that the Continue reading California – Proposed Amendment to Computers, Programs, and Data Processing Regulation

Florida – New Tire and Battery Fee Rules Amended

SALT Report 3082 – The Florida Department of Revenue amended the following sales and use tax rules regarding new tire fees and battery fees to clarify certain provisions. Rule 12A-12.001- New Tire Fee This rule was amended to: Improve readability Continue reading Florida – New Tire and Battery Fee Rules Amended

Florida – Revised Offers in Compromise Rules

SALT Report 3073 – The Florida Department of Revenue has amended or repealed the following rules regarding the Department’s ability to make offers in compromise for sales and use, corporate income, and other tax liabilities. Amended Rule 12-13.001 – Scope Continue reading Florida – Revised Offers in Compromise Rules

Georgia – Extended Comment Period for Amendments to Sales and Use Tax Regulations

SALT Report 3084 – The Georgia Department of Revenue announced that they are extending the public comment period regarding proposed amendments and revocations to several sales and use tax regulations.  The Department must receive all interested party comments no later Continue reading Georgia – Extended Comment Period for Amendments to Sales and Use Tax Regulations

Iowa – Amended Definition of Manufacturer

SALT Report 2980 – Recently enacted legislation in Iowa amends the definition of a manufacturer.  Senate File 452 amended section 423.3, subsection 47 to define a manufacturer as “a person who purchases, receives, or holds personal property of any description Continue reading Iowa – Amended Definition of Manufacturer

Washington – Department Proposes to Amend Public Works Contracts Excise Tax Advisory

SALT Report 2979 – The Washington Department of Revenue issued a draft of proposed amendments to Excise Tax Advisory 3024.2013 – Public Works Contracts.  The current ETA explains the scope of retainage fees and provides guidance regarding when retail sales Continue reading Washington – Department Proposes to Amend Public Works Contracts Excise Tax Advisory

Washington – Changes to Digital Product Tax Advisories

SALT Report 2961 – The Washington Department of Revenue has cancelled or amended the following sales and use tax advisories: Canceled ETA 9002.2009 – Taxation of digital songs, movies, books, and online games transferred electronically was canceled because the material Continue reading Washington – Changes to Digital Product Tax Advisories

Maryland – Recordkeeping Regulation Amended

SALT Report 2844 – The Maryland Comptroller amended a sales and use tax regulation to provide that a vendor who assumes or absorbs all or part of the sales and use tax on a retail sale must maintain records that Continue reading Maryland – Recordkeeping Regulation Amended

Georgia – Proposed Rule Change to Signature Requirements For Tax Returns

SALT Report 2793 – The Georgia Department of Revenue issued a notice regarding proposed amendments to Rule 560-3-2-.27 – Signature Requirements For Tax Returns. The proposed amendments include the removal of section (5) “Tax Returns Filed Using the e-File & Continue reading Georgia – Proposed Rule Change to Signature Requirements For Tax Returns