Maine – State Passes Tax Refund for Commercial Maple Syrup, Honey

AUGUSTA, MAINE (AP) — Maine lawmakers are making sure that a sales tax refund and exemption includes the commercial production of maple syrup and honey. Republican Rep. MaryAnne Kinney’s emergency bill now awaits a decision from Gov. Janet Mills, a fellow Democrat. Continue reading Maine – State Passes Tax Refund for Commercial Maple Syrup, Honey

North Carolina – Interest Rates Have been Posted For The Period of January 1, 2019 through June 30, 2019

On or before June 1 and December 1 of each year, the Secretary of Revenue establishes the interest rate to be in effect during the six-month period beginning on the next succeeding July 1 and January 1, respectively. The rate Continue reading North Carolina – Interest Rates Have been Posted For The Period of January 1, 2019 through June 30, 2019

Ohio – Class-Action Lawsuit against Walmart

SALT Report 3841 – A federal judge in Cleveland has allowed a class-action suit to move forward in a case that calls Walmart’s return policies into question. The federal lawsuit filed in May names Ohio residents Shaun Brandewie and John Newbrough as plaintiffs. It accuses Continue reading Ohio – Class-Action Lawsuit against Walmart

Texas –Border States Exemption Certificate Sales Tax Assessment Upheld (HK Global v. Comptroller)

SALT Report 3322 – On March 28, 2014 The Travis County District Court rendered a decision regarding HK Global’s border states refunds.  HK Global sold items to customers charging sales tax and subsequently refunded the tax upon presentation of proof Continue reading Texas –Border States Exemption Certificate Sales Tax Assessment Upheld (HK Global v. Comptroller)

Texas – Cable, Internet and Telecommunications Sales Tax Refund Deadline – July 31, 2014

SALT Report 3312 – The deadline for cable television, internet access and telecommunications providers to file refunds available for sales taxes paid for the periods September 2013 through December 2013 is July 31, 2014.  The refund is for the state Continue reading Texas – Cable, Internet and Telecommunications Sales Tax Refund Deadline – July 31, 2014

Alabama – Appeals Court Reverses Lower Court Ruling Trucking Company Denied Common Carrier Exemption

SALT Report 3235 – On January 17, 2014, the Alabama Court of Civil Appeals reversed the Houston Trial Court decision to allow a refund of sales tax in the amount of $965,596.79.  The trucking company had paid the 2% sales Continue reading Alabama – Appeals Court Reverses Lower Court Ruling Trucking Company Denied Common Carrier Exemption

Nevada – Bad Debt Deduction

SALT Report 3004 – In the latest edition of Nevada Tax Notes, the Department of Taxation addressed legislation that allows non-retail businesses that are affiliated with a retailer to claim a bad debt deduction on contracts in which sales tax Continue reading Nevada – Bad Debt Deduction

Texas – Refunds for Cable Television, Internet Access and Telecommunications Services Providers

SALT Report 2983 – Recently enacted legislation in Texas allows cable television service, Internet access service, and telecommunications service providers to claim a refund of the state sales and use taxes paid on the purchase, lease or rental of tangible Continue reading Texas – Refunds for Cable Television, Internet Access and Telecommunications Services Providers

Colorado – Sales and Use Tax Refund Requirements

SALT Report 2889 – The Colorado Department of Revenue updated a publication that discusses the requirements for filing a sales and use tax claim for refund. In Colorado, sales and use tax refund claims are categorized as either being a Continue reading Colorado – Sales and Use Tax Refund Requirements

Texas – Vehicle Modifications to Accomodate a Wheelchair Do Not Qualify for Exemption

SALT Report 2801 – A Texas Administrative Law Judge issued a ruling regarding a Taxpayer’s refund request for sales tax paid on truck that was purchased and modified to accommodate his wife’s wheelchair.  In 2010, the Taxpayer purchased the truck Continue reading Texas – Vehicle Modifications to Accomodate a Wheelchair Do Not Qualify for Exemption