Illinois – Proposed Rules Local Sourcing of Sales and Use Tax (Hartney Decision)

SALT Report 3267 – The state of Illinois has proposed emergency rules in order to respond to the recent ruling in Hartney Fuel Oil Company v. Hamer, 2013 IL 115130 (November 21, 2013) (SR 3220).  The rules address the issues Continue reading Illinois – Proposed Rules Local Sourcing of Sales and Use Tax (Hartney Decision)

Illinois – General Discussion of Nexus and Use Tax: GIL 13-0069 (November 26, 2013)

SALT Report 3266 – On November 26, 2013, Illinois released General Information Letter 13-0069 discussing the issue of nexus and use tax obligations.  Although the taxpayers specific question regarding location of servers, online retailing and services is not specifically answered Continue reading Illinois – General Discussion of Nexus and Use Tax: GIL 13-0069 (November 26, 2013)

New York – Resale and Exemption Certificates

SALT Report 3264 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading New York – Resale and Exemption Certificates

Texas – Resale and Exemption Certificates

SALT Report 3263 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading Texas – Resale and Exemption Certificates

Alabama – New Certificate Requirement for Exempt Entities, Contractors and Subcontractors Working on Qualifying Projects (Effective January 1, 2014)

SALT Report 3236 – Alabama Department of Revenue Email Notification received February 4, 2014.  The notification addresses the requirement for each exempt entity, contractor and subcontractor to apply for ( ST-EXC-01) and secure a form STC-1, Sales and Use Tax Certification Continue reading Alabama – New Certificate Requirement for Exempt Entities, Contractors and Subcontractors Working on Qualifying Projects (Effective January 1, 2014)

New Jersey – Super Bowl Tickets Exempt From Sales Tax

SALT Report 3233 – According to this article, New Jersey’s agreement to waive the sales tax imposition on the admission charges to the game is not out of the ordinary.  The deal cost the state approximately $8 Million in lost Continue reading New Jersey – Super Bowl Tickets Exempt From Sales Tax

California – Board of Equalization (Annual Report FY 2012-13)

SALT Report 3232 – The Board of Equalization Annual Report for Fiscal Year 2012-13 has been released. “Legislation was enacted in 2012 to increase the state sales tax rate to 0.25 percent.   California sales and use tax revenue totaled $44.7 Continue reading California – Board of Equalization (Annual Report FY 2012-13)

Hawaii – Click-Through Legislation Introduced (HB 1651)

SALT Report 3229 – On January 17, 2014, Rep Isaac W. Choy introduced bill HB 1651.  The bill “requires the collection of use taxes by sellers of tangible personal property who enter into agreements under which a person in the Continue reading Hawaii – Click-Through Legislation Introduced (HB 1651)

Illinois – Independent Tax Tribunal Deadline to Elect Transfer February 1, 2014

SALT Report 3224 – “Beginning January 1, 2014, protests of notices of deficiency, notices of tax liability, and notices of claim denial for more than $15,000 in tax, exclusive of penalty and interest, will be under the jurisdiction of the Continue reading Illinois – Independent Tax Tribunal Deadline to Elect Transfer February 1, 2014

North Carolina – Amazon to Begin Collecting Use Tax February 1, 2014

SALT Report 3223 – After a long battle with the North Carolina Department of Revenue beginning in 2010, Amazon has confirmed that it will invest in the state and begin collect tax on February 1, 2014.  With the addition of Continue reading North Carolina – Amazon to Begin Collecting Use Tax February 1, 2014