Massachusetts – Commissioner’s Right to Offset Funds to Collect Delinquent Taxes

SALT Report 3057 – The Massachusetts Department of Revenue issued a Directive regarding the Commissioner’s right to offset against funds payable by the Commonwealth, to a taxpayer, in an effort to collect delinquent taxes. The Commissioner is authorized to collect Continue reading Massachusetts – Commissioner’s Right to Offset Funds to Collect Delinquent Taxes

Colorado – Injunction Regarding Reporting Requirements for Out-of-State Retailers Lifted

SALT Report 2900 – On August 20, 2013 the U.S. District Court of Appeals-10th Circuit ruled that a lower federal court overstepped its jurisdiction last year when it declared as unconstitutional, and issued a permanent injunction against, the enforcement of a Continue reading Colorado – Injunction Regarding Reporting Requirements for Out-of-State Retailers Lifted

Washington – How Spirits Taxes Apply to Each Spirits License

SALT Report 2860 – The Washington Department of Revenue issued a notice that discusses how spirits taxes apply to each type of spirits license.  The list can be used to determine whether a licensee who purchases spirits in the original Continue reading Washington – How Spirits Taxes Apply to Each Spirits License

New York – Taxpayer May be Liable for Tax Collected and Remitted on its Behalf

SALT Report 2784 – The New York Department of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer would be held jointly liable for the tax it allows another party to collect and remit on its behalf. In Continue reading New York – Taxpayer May be Liable for Tax Collected and Remitted on its Behalf

Maine – Governor Signs Bill to Close Sales Tax Loophole

SALT Report 2587 – On June 5th, 2013, the Governor of Maine signed into law LD 346, a Bill that will require residents to pay sales tax on all taxable internet purchases, including those purchased from out of state retailers. Continue reading Maine – Governor Signs Bill to Close Sales Tax Loophole

Kansas – Click-Through and Affiliate Nexus Requirements

SALT Report 2495 – The Kansas Department of Revenue issued a notice regarding recent changes to the state’s tax laws that will require certain remote retailers to register with the Department as retailers. These remote sellers will be required to Continue reading Kansas – Click-Through and Affiliate Nexus Requirements

New York – Financial Arrangement Did Not Make a Taxpayer Responsible for Tax Collection

SALT Report 2441 – The New York Department of Taxation issued an advisory opinion regarding whether a Taxpayer is a required to collect tax for purchases that he finances as part of a new business venture. The Taxpayer is registered Continue reading New York – Financial Arrangement Did Not Make a Taxpayer Responsible for Tax Collection