Tennessee – Bad Debt Deduction Denied

SALT Report 3872 – The Tennessee Supreme Court declined to review an appeals court decision that a taxpayer’s sales tax deductions for bad debts were properly denied. During the audit period the Tennessee legislature revised the bad debt statute and Continue reading Tennessee – Bad Debt Deduction Denied

Arizona – Publication Covers Changes To License Renewals, Filing Frequencies, Due Dates And More

SALT Report 3521 – The Arizona Department of Revenue has released a publication to inform taxpayers of upcoming changes and news. License Renewals – Renewals are due January 1, 2015. There is no State renewal fee and renewal forms must Continue reading Arizona – Publication Covers Changes To License Renewals, Filing Frequencies, Due Dates And More

Indiana – Department’s Audit Assessment Contrary To Prior Audits

SALT Report 3506 – An Indiana corporation who had been previously audited, was issued an assesment for  use tax and interest due for purchases on which sales tax had not been paid and use tax had not been remitted for Continue reading Indiana – Department’s Audit Assessment Contrary To Prior Audits

Maine – Revenue Services Audit Division Disbanded

SALT Report 3451 – Effective September 1, 2014, the Maine Revenue Services Audit Division will be disbanded and all sales and use tax audit functions will be run under the Sales, Fuel and Special Tax Division.  Desk and field audits Continue reading Maine – Revenue Services Audit Division Disbanded

Multistate – Amazon Expands Sunday Delivery Practice in Seattle And Portland

SALT Report 3404 – Amazon and the USPS had previously started Sunday deliveries last fall in New York and Los Angeles. In May, 2014, 15 more cities were added to the agreement, however Portland and Seattle were not. The US Continue reading Multistate – Amazon Expands Sunday Delivery Practice in Seattle And Portland

Massachusetts – Sales Tax Holiday To Be Determined For August

SALT Report 3402 – A Massachusetts Sales Tax Holiday will be conducted in August as soon as the House and Senate decide on which dates. The Massachusetts Senate passed an amendment to an economic development bill on Tuesday that would Continue reading Massachusetts – Sales Tax Holiday To Be Determined For August

Hawaii – Click-Through Nexus Bill Makes Progress

SALT Report 3299 – On March 4, 2014, the House of Representatives approved HB 1651, taking the bill one-step forward to becoming law. The bill will become effective July 1, 2030 if passed into law. HB 1651, requires “the collection Continue reading Hawaii – Click-Through Nexus Bill Makes Progress

Multistate – House Judiciary Committee Hearing on Internet Sales Tax Issue (March 12, 2014)

SALT Report 3288 – Chairman Bob Goodlatte is conducting a hearing on the Internet “Sales Tax” Issue which is really the Internet “Use Tax” Issue.   The hearing will be held on March 12, 2014 at 10:00AM in the Rayburn House Continue reading Multistate – House Judiciary Committee Hearing on Internet Sales Tax Issue (March 12, 2014)

Vermont – Use Tax Reminder for Individual Taxpayers

SALT Report 3287 – The Vermont Department of Taxes reminds individual taxpayers of the obligation to report use taxes.  The reminder explains that this reporting may be done on the income tax return and that if the taxpayer has no Continue reading Vermont – Use Tax Reminder for Individual Taxpayers

California – Sales and Use Tax Guide for Veterinarians Publication 36 (February 2014)

SALT Report 3277 – The California State Board of Equalization has recently updated another one of their publications – this one pertaining to Veterinarians.  Note the emphasis on record keeping and documentation.  Thanks HB. For Further Information:          Sales and Use Continue reading California – Sales and Use Tax Guide for Veterinarians Publication 36 (February 2014)