Florida – Revised Offers in Compromise Rules

SALT Report 3073 – The Florida Department of Revenue has amended or repealed the following rules regarding the Department’s ability to make offers in compromise for sales and use, corporate income, and other tax liabilities. Amended Rule 12-13.001 – Scope Continue reading Florida – Revised Offers in Compromise Rules

Massachusetts – Computer Services Tax Repealed

SALT Report 3043 – On September 26, 2013 both the Massachusetts House of Representatives and Senate approved legislation that repeals the State’s controversial 6.25% sales and use tax on computer system design services and on the modification, integration, enhancement, installation, Continue reading Massachusetts – Computer Services Tax Repealed

Texas – Repealed Oil Production Tax Regulations

SALT Report 3038 – The Texas Comptroller has repealed the following regulations regarding the severance tax on crude oil production because they no longer apply. Rule §3.36 – Estimated Tax Payments This regulation was repealed because the statute that addresses Continue reading Texas – Repealed Oil Production Tax Regulations

Maine – Exemption for Publications is Repealed

SALT Report 3018 – Maine Revenue Services updated its guidance for those who sell publications in Maine because the sales tax exemption for certain publications will be repealed effective October 1, 2013.  On that date, sales of publications regularly issued Continue reading Maine – Exemption for Publications is Repealed

California – FTB Releases Guidance Regarding the New Economic Development Initiatives

SALT Report 2974 – The California Franchise Tax Board issued guidance regarding Governor Brown’s economic development initiative that was enacted by Assembly Bill 93 and Senate Bill 90.  Together the Bills: AB 93 repealed and made changes to the following Continue reading California – FTB Releases Guidance Regarding the New Economic Development Initiatives

Alabama – Local Nexus Rule Repealed

SALT Report 2965 – The Alabama Department of Revenue has repealed Rule 810-6-3-.51 – Municipal Sales and Use Taxes and Gross Receipts Taxes.  The Department stated that they repealed this local nexus rule because it does not adequately convey the Continue reading Alabama – Local Nexus Rule Repealed

Hawaii – Exemption for Sales to Common Carriers Repealed

SALT Report 2806 – The Hawaii Department of Taxation issued a notice to remind taxpayers that sales of alcohol, cigarettes and tobacco products, and agricultural, meat, and fish products to common carriers for consumption out of state on the common Continue reading Hawaii – Exemption for Sales to Common Carriers Repealed

North Carolina – Tax Reform Legislation Enacted

SALT Report 2765 – On July 23, 2013, North Carolina Governor Pat McCrory signed legislation that includes amendments to the following sales and use tax provisions. Repealed Exemptions Effective January 1, 2014, the following sales and use tax exemptions will Continue reading North Carolina – Tax Reform Legislation Enacted

Georgia – Revised and Repealed Sales and Use Tax Regulations

SALT Report 2703 – The Georgia Department of Revenue announced that they have issued a new sales and use tax regulation, 560-12-3-.36 Contractor Forms, effective July 15, 2013.  The new rule addresses the types of forms that are required for Continue reading Georgia – Revised and Repealed Sales and Use Tax Regulations

New Mexico – Rules Related to Manufacturing

SALT Report 2628 – The New Mexico Taxation and Revenue Department has amended certain gross receipts and use tax rules related to manufacturing and issued a new rule regarding tools used by manufacturers. Amended Rules Rule 3.2.204.10 – This rule Continue reading New Mexico – Rules Related to Manufacturing