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

Massachusetts – Reporting and Filing Date for Computer Services Extended

SALT Report 2977 – The Massachusetts Department of Revenue announced that they are extending the due date for reporting and remitting the sales and use tax collected on computer system design services and modifications, integrations, enhancements, installations, and configurations of Continue reading Massachusetts – Reporting and Filing Date for Computer Services Extended

South Carolina – Datacenter Exemption for Computers and Electricity

SALT Report 2937 – The South Carolina Department of Revenue released a revenue ruling to provide guidance regarding legislation that was enacted in 2012 which provides an exemption for computers and electricity used in datacenters. The purpose of the ruling Continue reading South Carolina – Datacenter Exemption for Computers and Electricity

Illinois – Amendments to the Chicago Personal Property Lease Transaction Tax

SALT Report 2897 – The Chicago Department of Finance issued guidance regarding amendments to the personal property lease transaction tax that will go into effect on September 1, 2013.  The amendments specifically address the application of the tax to certain transactions Continue reading Illinois – Amendments to the Chicago Personal Property Lease Transaction Tax

Florida – Emergency Rule Regarding Sales Tax Holiday Adopted

SALT Report 2732 – The Florida Department of Revenue adopted an emergency rule that notifies the general public and retailers of the sales and use tax exemption available from August 2, 2013, through August 4, 2013. During that time, sales Continue reading Florida – Emergency Rule Regarding Sales Tax Holiday Adopted

New Jersey – Taxability of Cloud Computing Services

SALT Report 2715 – The New Jersey Division of Taxation issued guidance regarding the application of sales and use tax to sales of cloud computing services.  Cloud computing services are those that allow a customer to access and use software Continue reading New Jersey – Taxability of Cloud Computing Services