Multistate – MTC Online Marketplace Seller Voluntary Disclosure Initiative August 17, 2017 through October 17, 2017

SALT Report 3914 – The MTC is sponsoring a prospective amnesty program targeting online marketplace sellers. The amnesty program will begin on Thursday, August 17, 2017 and will close October 17, 2017. The following 19 states have agreed to participate Continue reading Multistate – MTC Online Marketplace Seller Voluntary Disclosure Initiative August 17, 2017 through October 17, 2017

Multi-State – Sales Tax Holidays For Back-To-School Shoppers in 2017

Kiplinger Kip Tips by Sarah Smith July 6, 2017 These 16 states offer sales tax breaks on everything from computers to paintbrushes this summer. Before you wander the aisles of your favorite department store to stock up on the new Continue reading Multi-State – Sales Tax Holidays For Back-To-School Shoppers in 2017

Connecticut – New Filing and Payment Due Dates For Sales And Use Taxes

SALT Report 3508 – Effective in 2015, recently enacted legislation will change the due dates for filing and payment of Sales and Use taxes from the last day of the month to the 20th of the month, directly following the Continue reading Connecticut – New Filing and Payment Due Dates For Sales And Use Taxes

Connecticut –2014 Sales Tax Holiday August 17-23

SALT Report 3427 – The Annual One-Week Sales and Use Tax Exclusion for Clothing and Footwear Costing Less Than $300 runs from Sunday, August 17 through Saturday, August 23. For Further Information: 2014 Sales Tax Holiday Examples of Clothing and Continue reading Connecticut –2014 Sales Tax Holiday August 17-23

Connecticut –Sales and Use Tax Exemptions For Certain Water Pollution Equipment

SALT Report 3272 – Policy Statement 2014-1 provides explanation and procedures for supporting the exemption for qualifying water pollution control equipment. “…the sale of tangible personal property is not subject to sales and use taxes when the tangible personal property Continue reading Connecticut –Sales and Use Tax Exemptions For Certain Water Pollution Equipment

Connecticut – Quill Quelled

SALT Report 3212 – Revocation of Special Notice 92(19).  On December 19, 2013, the State of Connecticut revoked “Special Notice 92(19), Effect of Quill Corp. V. North Dakota on the Collection of Use Tax by Retailers Who Engage in Business Continue reading Connecticut – Quill Quelled

Connecticut– 2013 Sales and Use Tax Legislative Changes

SALT Report 3198 – SN 2013(5) 2013 Legislative Changes Affecting Sales and Use Taxes addresses various legislative developments regarding the imposition of sales and use taxes.  A couple of the developments are noted below: Seller’s Permit Compliance – Beginning July Continue reading Connecticut– 2013 Sales and Use Tax Legislative Changes

Connecticut – Amazon.com to Begin Collecting Sales Tax as of Nov. 1st

SALT Report 3128 – An agreement was made between Amazon.com and the State of Connecticut wherein the online retailer will, beginning November 1, 2013, start collecting and remitting the state’s sales tax which is currently 6.35%.  Amazon.com also has plans Continue reading Connecticut – Amazon.com to Begin Collecting Sales Tax as of Nov. 1st

Connecticut – Penalty Waiver Request Policy Issued

SALT Report 3015 – The Connecticut Department of Revenue Services issued a policy statement that addresses the procedures for requesting a waiver of civil penalties.   The policy statement will clarify the penalty waiver process and the standard the Department uses Continue reading Connecticut – Penalty Waiver Request Policy Issued