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

Massachusetts – Legislative Changes Affecting Tax Laws

SALT Report 3091 – The Massachusetts Department of Revenue released an information bulletin that discusses recent legislative changes to the sales and use tax, the motor fuels excise tax, the special fuels excise tax, the cigarette excise tax, and certain Continue reading Massachusetts – Legislative Changes Affecting Tax Laws

Texas – New Fee on Cigarette and Cigarette Tobacco Products

SALT Report 3087 – The Texas Comptroller issued a reminder that, effective September 1, 2013, a new law was enacted that requires a fee to be imposed on the sale, use, consumption or distribution of certain cigarette and tobacco products Continue reading Texas – New Fee on Cigarette and Cigarette Tobacco Products

Hawaii – Exemption for Sales to Common Carriers Repealed

SALT Report 2806 – The Hawaii Department of Taxation issued a notice to remind taxpayers that sales of alcohol, cigarettes and tobacco products, and agricultural, meat, and fish products to common carriers for consumption out of state on the common Continue reading Hawaii – Exemption for Sales to Common Carriers Repealed

Connecticut – Cigarette Stampers and Distributors Required to Collect Sales Tax

SALT Report 2684 – The Connecticut Department of Revenue Services issued guidance regarding the new law that requires cigarette stampers and non-stamping distributors to collect sales tax on all sales of cigarettes to licensed dealers effective July 1, 2013. Stamper’s Continue reading Connecticut – Cigarette Stampers and Distributors Required to Collect Sales Tax

Colorado – Exemption for Cigarettes Eliminated

SALT Report 2547 – Colorado recently enacted legislation eliminates the sales and use tax exemption for cigarettes effective July 1, 2013. The new exemption does not apply to cigarette excise taxes or local taxing jurisdictions. For Further Information Colorado State Continue reading Colorado – Exemption for Cigarettes Eliminated

Colorado – Sales and Use Tax Exemption for Cigarettes

3/5/2013 SALT Report 2219 – The Colorado State Legislature has introduced a bill to eliminate the sales and use tax exemption for cigarettes. Prior to July 1, 2009 cigarettes were exempt from state sales and use tax. However, that exemption was su… Continue reading Colorado – Sales and Use Tax Exemption for Cigarettes