Maine – Guidance on the Original Registration of Vehicles Updated

SALT Report 3118 – Maine Revenue Services revised an informational bulletin regarding the application of sales and use tax to the original registration of a motor vehicle to include recent legislative changes.  Updates are as follows: The sections that discuss Continue reading Maine – Guidance on the Original Registration of Vehicles Updated

Texas – Revised Motor Vehicle Sales and Use Tax Form

SALT Report 3100 – In the latest issue of Tax Policy News, the Texas Comptroller stated that the Department is currently in the process of updating the Affidavit of Motor Vehicle Gift Transfer Form 14-317 to reflect recent legislative change Continue reading Texas – Revised Motor Vehicle Sales and Use Tax Form

Maine – Guidance for Vehicle Dealers Updated

SALT Report 3063 – Maine Revenue Services updated its sales and use tax bulletin for vehicle dealers to reflect recent changes in the sales and use tax laws. The information in the guide applies to sales and leases of motor Continue reading Maine – Guidance for Vehicle Dealers Updated

Texas – Trip Permit Regulation Amended

SALT Report 3055 – The Texas Comptroller amended Rule §3.437, to remove outdated references regarding the use of trip permits. Rule §3.437 allows a person who enters the State for commercial purposes with a motor vehicle that has two axles Continue reading Texas – Trip Permit Regulation Amended

Ohio – Motor Vehicle Sales to Nonresidents

SALT Report 2955 – The Ohio Department of Taxation updated an information release that discusses the application of sales and use tax to sales of motor vehicles by Ohio motor vehicle dealers to non-residents as required by R.C. 5739.029. This Continue reading Ohio – Motor Vehicle Sales to Nonresidents

Oregon – Road Use Tax Program Enacted

SALT Report 2884 – Recently enacted legislation in Oregon creates a voluntary program in which a vehicle owner can choose to pay a road use tax rather than the state’s motor fuel taxes. The new tax is a usage charge Continue reading Oregon – Road Use Tax Program Enacted

New York – Local Sales and Use Tax Rates on Motor Fuels and B20 Biodiesel

SALT Report 2843 – The New York Department of Taxation and Finance released the current sales and use tax rates that apply to motor fuel and highway diesel motor fuel sold as qualified fuel.  The publication states that New York Continue reading New York – Local Sales and Use Tax Rates on Motor Fuels and B20 Biodiesel

North Carolina – Highway Use Tax Calculation Rate Amended

SALT Report 2791 – Recently enacted legislation in North Carolina amends the way the highway use tax rate is calculated.   Effective January 1, 2014, the highway use tax rate is based on 3% of the sum of the following: The Continue reading North Carolina – Highway Use Tax Calculation Rate Amended

Arkansas – Sales Tax Credit for the Sale of a Used Vehicle

SALT Report 2746 – The Arkansas Department of Finance & Administration’s quarterly newsletter discusses the sales and use tax credit available for certain vehicle sales. The newsletter states that if a consumer purchases a new vehicle and within 45 days, Continue reading Arkansas – Sales Tax Credit for the Sale of a Used Vehicle

Texas – Taxability of Motor Vehicles Gifted in a Trust

SALT Report 2677 – The Texas Legislature passed a Bill that amends Chapter 152 of the Tax Code to expand the application of tax imposed on the recipient of a gifted motor vehicle to include those who receive a gifted Continue reading Texas – Taxability of Motor Vehicles Gifted in a Trust