Ohio – Request for Remission of Penalties and Interest Denied by Board of Tax Appeals

SALT Report 3141  – The Ohio Board of Tax Appeals denied a request for the remission of penalties and interest imposed for failing to file sales tax returns and remit payment.  According to Ohio Tax Law, remission of a penalty Continue reading Ohio – Request for Remission of Penalties and Interest Denied by Board of Tax Appeals

Tennessee – Guidance for Tobacco Sellers and Distributors

SALT Report 3116 – The Tennessee Department of Revenue issued a notice to clarify the distinction between retailers, wholesalers, and distributors of cigarettes and tobacco products, for sales tax and tobacco tax purposes. Retailers A person who sells or makes Continue reading Tennessee – Guidance for Tobacco Sellers and Distributors

California – What You Should Know if You are Behind on Your Taxes

SALT Report 3108 – The California State Board of Equalization released a publication that explains a taxpayer’s rights and your responsibilities when they have a balance due for unpaid taxes, fees, assessments, interest, or penalties. If a taxpayer receives a Continue reading California – What You Should Know if You are Behind on Your Taxes

Indiana – Bad Check Penalties Reduced

SALT Report 3102 – The Indiana Department of Revenue updated its guidance regarding dishonored check penalties to reflect recent legislative changes. Specifically, the notice provides that if a taxpayer does not respond to the Department’s demand for payment of tax Continue reading Indiana – Bad Check Penalties Reduced

Rhode Island – Seminars for Tax Practitioners

SALT Report 3071 – The Rhode Island Division of Taxation is offering two seminars for corporate and personal income tax and sales and use tax practitioners. The seminars will focus on what to expect for the upcoming filing season and Continue reading Rhode Island – Seminars for Tax Practitioners

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

Colorado – Tax Filing Relief for Flood Victims Extended

SALT Report 3105 – The Colorado Department of Revenue updated a previously issued news release to reflect that the Department is extending filing and payment deadlines, and is waiving penalties and interest for all taxpayers and tax professionals directly impacted Continue reading Colorado – Tax Filing Relief for Flood Victims Extended

California – Governor Signs Zapper Legislation

SALT Report 3072 – Recently enacted legislation in California provides that a person who sells, purchases, installs, or uses any automated sales suppression device, zapper or phantom-ware with the intent to avoid or evade the payment of any tax due Continue reading California – Governor Signs Zapper Legislation

California – BOE Extends Relief to Taxpayers Affected by Clover Fire

SALT Report 3050 – The California State Board of Equalization is offering relief to business owners affected by the Clover Fire in Shasta County. If you lost your home, business, or tax records in the wildfire you may request an Continue reading California – BOE Extends Relief to Taxpayers Affected by Clover Fire