Louisiana – Inside look at ‘tax exclusions,’ how they create loophole-filled system costing Louisiana hundreds of millions

www.theadvocate.com by Tyler Bridges – April 16, 2016 “A 13-member panel known as the Task Force on Structural Changes in Budget & Tax Policy has begun studying how to reform the state’s loophole-filled tax system and will examine tax exclusions at its Continue reading Louisiana – Inside look at ‘tax exclusions,’ how they create loophole-filled system costing Louisiana hundreds of millions

Indiana – Department’s Audit Assessment Contrary To Prior Audits

SALT Report 3506 – An Indiana corporation who had been previously audited, was issued an assesment for  use tax and interest due for purchases on which sales tax had not been paid and use tax had not been remitted for Continue reading Indiana – Department’s Audit Assessment Contrary To Prior Audits

Florida – New Free Mobile App To Document Tax Exempt Sales

SALT Report 3496 – The Florida Department of Revenue has developed  “FL Tax”, a free mobile app to help taxpayers document tax exempt sales.  The app is compatible with iPhone and iPad, android phones and tablets, and Window’s phones.  It Continue reading Florida – New Free Mobile App To Document Tax Exempt Sales

Georgia – Exemptions Related To Manufacturing, Machinery and Equipment, Industrial Materials and Packaging Supplies (Effective March 2, 2014)

SALT Report 3285 – The Georgia Department of Revenue recently enacted a new regulation addressing the exemptions related to manufacturing, machinery and equipment, industrial materials and packaging supplies.  This exemption states, “Any person making a sale or lease of machinery Continue reading Georgia – Exemptions Related To Manufacturing, Machinery and Equipment, Industrial Materials and Packaging Supplies (Effective March 2, 2014)

California – New Employment Credit Mapping Tool

SALT Report 3279 – As a result of the enactment of AB 93 and SB 90 a new collection of tax credits and exemptions have been or are to be enacted.  A familiar incentive included within the scope of this Continue reading California – New Employment Credit Mapping Tool

Minnesota – Duty Free Store Sales: Revenue Notice 13-03 (September 16, 2013)

SALT Report 3278 – The Minnesota Department of Revenue released this Revenue Notice 13-03 to clarify when sales by and purchases from “Duty Free” stores are taxable and exempt.  Basically, sales to international passengers could be considered exempt when the Continue reading Minnesota – Duty Free Store Sales: Revenue Notice 13-03 (September 16, 2013)

Canada (British Columbia) – PST Exemptions and Documentation Requirements

SALT Report 3271 –PST Bulletin 200 (Revised February 2014) provides an overview of the provincial sales tax (PST) exemptions and the Provincial Sales Tax Exemption and Refund Regulation (the Regulation).   This bulletin also provides information related to documentation that must Continue reading Canada (British Columbia) – PST Exemptions and Documentation Requirements

South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

SALT Report 3270 – The South Dakota DOR created a report summarizing the fiscal impact of existing state sales tax exemptions in 2011.  The report was prepared for the Legislature’s Sales Tax Review Committee and has been updated for 2013.  Continue reading South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

Maine – Guidance on Sales of Fuels and Utilities

SALT Report 3081 – Maine Revenue Services updated its sales and use tax bulletin for sales of fuel and utilities to reflect that sales of electricity, water, and gas to nursing homes and purchases of wood pellets or 100% compressed Continue reading Maine – Guidance on Sales of Fuels and Utilities

Georgia – Revised Sales and Use Tax Exemption List

SALT Report 3088 – The Georgia Department of Revenue released a revised list of the sales and use tax exemptions available under Georgia law. The list is updated on an annual basis and provides a brief description of the exemptions Continue reading Georgia – Revised Sales and Use Tax Exemption List