Colorado – Sales Tax License Renewals

SALT Report 3099 – The Colorado Department of Revenue issued a reminder that all state issued sales tax licenses will expire on December 31, 2013 and must be renewed by January 1, 2014. The Department advises that the fastest way Continue reading Colorado – Sales Tax License Renewals

Texas – New Fee on Cigarette and Cigarette Tobacco Products

SALT Report 3087 – The Texas Comptroller issued a reminder that, effective September 1, 2013, a new law was enacted that requires a fee to be imposed on the sale, use, consumption or distribution of certain cigarette and tobacco products Continue reading Texas – New Fee on Cigarette and Cigarette Tobacco Products

California – Use Tax Voluntary Disclosure Program

SALT Report 3070 – The California State Board of Equalization released a publication that discusses the state’s use tax voluntary disclosure program.  If you think you may owe use tax because you purchased tangible personal property for use in the Continue reading California – Use Tax Voluntary Disclosure Program

Michigan – Taxability of the Low-Income Energy Assistance Fund Surcharge

SALT Report 3017 – The Michigan Department of Treasury issued a letter ruling regarding whether the Low-Income Energy Assistance Fund surcharge found on the monthly bills of utility customers is subject to sales tax. LIEAF was created by the Public Continue reading Michigan – Taxability of the Low-Income Energy Assistance Fund Surcharge

California – Recovery of Charges Due to BOE Error

SALT Report 2971 – The California State Legislature passed a bill that conforms certain BOE bank charge reimbursement provisions for special taxes and fees to the sales and use tax laws’ reimbursement provisions. Senate Bill 442 provides that special tax Continue reading California – Recovery of Charges Due to BOE Error

California – Relief for Business Owners Affected by Silver Fire

SALT Report 2853 – The California State Board of Equalization is offering tax relief to business owners and fee payers that were impacted by the recent fire in Riverside County.  Affected businesses can request an extension to file their return Continue reading California – Relief for Business Owners Affected by Silver Fire

California – Proposed Regulatory Change

SALT Report 2777 – The California State Board of Equalization issued a notice regarding Regulation 2000 – Retailer Reimbursement Retention and Regulation 2001 – Additional Allowed Retailer Reimbursement Retention.  The notice states that the BOE proposes to adopt these regulations, Continue reading California – Proposed Regulatory Change

Washington – Legislation to Streamline the Process of Collecting and Reporting Spirits Taxes

SALT Report 2452 – Washington Governor, Jay Inslee, signed legislation that requires the State’s Liquor Control Board and the Department of Revenue to make recommendations regarding the changes that would be necessary to: Streamline the collection of liquor taxes, fees, Continue reading Washington – Legislation to Streamline the Process of Collecting and Reporting Spirits Taxes

Alabama – Voluntary Disclosure Program

1/29/2013 SALT Report 2088 – The Alabama Department of Revenue issued a notice regarding Voluntary Disclosure Agreement fees. Alabama Code Section 40-18-80.1 requires that a fee be imposed on all estimated tax underpayments. However, because the f… Continue reading Alabama – Voluntary Disclosure Program