Ohio – Request for Remission of Penalties and Interest Denied by Board of Tax Appeals

SALT Report 3141  – The Ohio Board of Tax Appeals denied a request for the remission of penalties and interest imposed for failing to file sales tax returns and remit payment.  According to Ohio Tax Law, remission of a penalty Continue reading Ohio – Request for Remission of Penalties and Interest Denied by Board of Tax Appeals

Pennsylvania – DOR Discusses Tax Appeal Changes

SALT Report 3032 – The Pennsylvania Department of Revenue’s bi-monthly newsletter discusses recent changes to the state’s tax appeal process.  Key changes to the appeals process include: A restructuring of the Board of Finance and Revenue within the Treasury Department Continue reading Pennsylvania – DOR Discusses Tax Appeal Changes

Washington – Taxability of Online Dating Services

SALT Report 2980 – The Washington Department of Appeals issued a decision regarding a Taxpayer who operates a website that provides dating advice and allows its members to enter personal information and upload photographs for other members to view.  At Continue reading Washington – Taxability of Online Dating Services

Wisconsin – Revised Tax Publications

SALT Report 2763 – The Wisconsin Department of Revenue has revised three general tax publications regarding field audit procedures and taxpayers’ appeal rights. Field Audit of Wisconsin Tax Returns This publication discusses the rights and responsibilities of both the taxpayer Continue reading Wisconsin – Revised Tax Publications

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 – Amended Sales and Use Tax Laws

SALT Report 2609 – Recently enacted legislation in Maine amends certain sales and use tax laws regarding resale certificates, the application of tax on certain casual sales, and requests for appeals conferences. Issuance and Renewal of Resale Certificates On November Continue reading Maine – Amended Sales and Use Tax Laws

Massachusetts – Collection of Taxes Pending an Appeal

SALT Report 2542 – The Massachusetts Department of Revenue issued a Directive that discusses the circumstances under which the Department is authorized to proceed with the collection of sales and use taxes, hotel occupancy taxes, and meals taxes, while a Continue reading Massachusetts – Collection of Taxes Pending an Appeal

Minnesota – U.S. Postmark Considered Proof of Timely Filing

SALT Report 2448 – The Minnesota Legislature enacted legislation that clarifies the requirements for filing an appeal with the Tax Court. The Bill states that a U.S. Postal Service postmark will be considered proof that an appeal to the Minnesota Continue reading Minnesota – U.S. Postmark Considered Proof of Timely Filing

Alabama – Untimely Filed Appeal Will Be Reviewed

2/14/2013 SALT Report 2151 – An Alabama Administrative Law Judge ruled that although a Taxpayer untimely filed its appeal of a denied sales tax exemption certificate it should be reviewed for “the sake of judicial economy.” In this case, the ALJ a… Continue reading Alabama – Untimely Filed Appeal Will Be Reviewed

New York – Appeal Dismissed Due to Late Filing

SALT Report 1314 – A New York taxpayer filed a petition with the Division of Tax Appeals challenging a sales and use tax assessment for the period of June 1, 1988 through August 31 1991. The taxpayer is requesting a refund in the amount of $732,… Continue reading New York – Appeal Dismissed Due to Late Filing