Maine – Guidance on Casual and Infrequent Sales Updated

SALT Report 3107 – Maine Revenue Services updated an information bulletin that addresses the application of sales and use tax to casual or infrequent sales.  The bulletin states that casual sales are those that involve isolated transactions in which tangible Continue reading Maine – Guidance on Casual and Infrequent Sales Updated

South Carolina – Remittance of Accommodations Tax

SALT Report 3095 – The South Carolina Department of Revenue issued a fact sheet that discusses the sales tax imposed on room accommodations.  The fact sheet was written to ensure that revenue collected as a result of the 2% accommodations Continue reading South Carolina – Remittance of Accommodations Tax

Arkansas – Special Event Promoter’s Tax Responsibilities

SALT Report 3007 – The Arkansas Department of Finance and Administration issued a notice for promoters and organizers of special events to remind them that they are required to register with the Department to collect and remit state and local Continue reading Arkansas – Special Event Promoter’s Tax Responsibilities

Connecticut – First Phase of Sales Tax Pilot Program Introduced

SALT Report 2861 –The Connecticut Department of Revenue issued a notice regarding the State’s new sales tax pilot program.  The program authorizes the Commissioner to require a taxpayer, who is delinquent in paying sales taxes, to electronically remit any taxes Continue reading Connecticut – First Phase of Sales Tax Pilot Program Introduced

New York – Taxpayer May be Liable for Tax Collected and Remitted on its Behalf

SALT Report 2784 – The New York Department of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer would be held jointly liable for the tax it allows another party to collect and remit on its behalf. In Continue reading New York – Taxpayer May be Liable for Tax Collected and Remitted on its Behalf

Connecticut – Amended Sales and Use Tax Exemption, Luxury Tax Rates, and Remittance Requirements

SALT Report 2614 – Colorado Governor Dannel Malloy signed the State’s fiscal year 2014/2015 state budget into law. Included in the legislation is a reduction in the Connecticut luxury goods sales and use tax rate, an exemption for clothing and Continue reading Connecticut – Amended Sales and Use Tax Exemption, Luxury Tax Rates, and Remittance Requirements

Texas – Determining a Retailer’s Place of Business

SALT Report 2593 – Recently passed legislation in Texas amends the factors used to determine a retailer’s place of business for local sales and use tax remittance purposes. Specifically, Senate Bill 1533 address a problem that is created when a Continue reading Texas – Determining a Retailer’s Place of Business

Georgia – Return and Remittance Calendar

2/18/2013 SALT Report 2158 – The Georgia Department of Revenue updated their sales tax filing calendar to provide the return and remittance due dates for 2013. These due dates apply to all monthly, quarterly, and annual filers. The calendar also i… Continue reading Georgia – Return and Remittance Calendar