California—Prepayment Rates For Motor Vehicle And Diesel Fuels

SALT Report 3371 – The California State Board of Equalization (BOE) issued a special notice that establishes the sales tax, sales tax prepayment, and excise tax rates on fuels.  For the period of July 1, 2014, through June 30, 2015, Continue reading California—Prepayment Rates For Motor Vehicle And Diesel Fuels

Michigan – Prepaid Fuel Sales Tax Rates

SALT Report 3083 – The Michigan Department of Treasury issued a revenue bulletin that establishes the November 2013 sales tax prepayment rates applicable to sales and purchases of gasoline and diesel fuels. For the period of November 1, 2013, through Continue reading Michigan – Prepaid Fuel Sales Tax Rates

Minnesota – Gasoline and Diesel Fuel Sales to State and Local Units of Government

SALT Report 2976 – The Minnesota Department of Revenue updated a petroleum tax fact sheet for distributors of gasoline and diesel fuel to provide guidance regarding sales made to state and local governments.  The fact sheet reflects that effective January Continue reading Minnesota – Gasoline and Diesel Fuel Sales to State and Local Units of Government

Michigan – Prepaid Fuel Rates Announced

SALT Report 2957 – The Michigan Department of Treasury issued a bulletin that establishes the October 2013 sales tax prepayment rates applicable to sales and purchases of gasoline and diesel fuels. For the period of October 1, 2013, through October Continue reading Michigan – Prepaid Fuel Rates Announced

Missouri – Taxability of Diesel Fuel and Other Products Used in Equipment and Manufacturing

SALT Report 2863 – The Missouri Department of Revenue issued a letter ruling regarding whether a Taxpayer who operates a quarry and manufacturing facility can make purchases of diesel fuel, lubricants, and coolants for use in its front-end loaders, trucks, Continue reading Missouri – Taxability of Diesel Fuel and Other Products Used in Equipment and Manufacturing

New York – Changes Regarding the Exemption for Interdistributor Sales of Highway Diesel Motor Fuel

SALT Report 2713 – The New York Department of Taxation and Finance issued a tax advisory regarding recent amendments to the excise tax, petroleum business tax, and prepaid sales tax requirements for distributors of diesel motor fuel and terminal operators Continue reading New York – Changes Regarding the Exemption for Interdistributor Sales of Highway Diesel Motor Fuel

Michigan – Explanation of Prepaid Sales Tax Requirements for Diesel Fuels

SALT Report 2283 – The Michigan Department of Treasury released additional guidance regarding the expanded prepaid sales tax requirements for diesel fuels that go into effect April 1, 2013. The bulletin provides that the procedures for collecting and reporting the Continue reading Michigan – Explanation of Prepaid Sales Tax Requirements for Diesel Fuels

Michigan – Diesel Fuel Pre-payment Requirement Takes Effect in April

SALT Report 2266 -The Michigan State Legislature recently enacted legislation that requires the purchaser or receiver of gasoline to prepay a portion of the sales tax has been extended to purchasers or receivers of diesel fuel effective April 1, 2013. Continue reading Michigan – Diesel Fuel Pre-payment Requirement Takes Effect in April

Michigan – Prepayment Required for Diesel Fuel

SALT Report 2016 – The Michigan State Legislature passed a bill that extends the gasoline sales tax prepayment requirement to purchasers of diesel fuel. The terms of the bill require that at the time of purchase or shipment from a refiner, pipelin… Continue reading Michigan – Prepayment Required for Diesel Fuel