New York – Sales Tax Reporting and Recordkeeping Requirements for Industrial Development Agencies and Authorities

SALT Report 3324 – TSB-M-14(1.1)S February 12, 2014 sets forth the revised rules regarding recordkeeping requirements for Industrial Development Agencies (IDA). “Previously, TSB-M-87(7)S, Tax Status of IDA Projects, instructed agents to provide suppliers with a copy of a letter from Continue reading New York – Sales Tax Reporting and Recordkeeping Requirements for Industrial Development Agencies and Authorities

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

Texas – New Fee on Cigarette and Cigarette Tobacco Products

SALT Report 3087 – The Texas Comptroller issued a reminder that, effective September 1, 2013, a new law was enacted that requires a fee to be imposed on the sale, use, consumption or distribution of certain cigarette and tobacco products Continue reading Texas – New Fee on Cigarette and Cigarette Tobacco Products

California – Tax Guide for Grocery Stores

SALT Report 3093 – The California State Board of Equalization released a tax guide for owners, managers, and operators of grocery stores.  The guide provides basic information regarding the sales and use tax laws specific to this industry. The guide Continue reading California – Tax Guide for Grocery Stores

California – Green Technology Tax Guide

SALT Report 3071 – The California State Board of Equalization released a tax guide for businesses involved in green technologies to clarify many of the tax laws specific to this industry.  The BOE states that because this industry has seen Continue reading California – Green Technology Tax Guide

West Virginia – Guidance Provided on Municipal Taxes

SALT Report 3070 – The West Virginia State Tax Department issued guidance regarding the municipal sales & service and use taxes that took effect on October 1, 2013 in the cities of Charleston, Harrisville, Quinwood, and Wheeling. The new municipal Continue reading West Virginia – Guidance Provided on Municipal Taxes

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

California – BOE Sends Notices to Additional Retailers Regarding Upcoming Visits

SALT Report 3001 – The California State Board of Equalization announced that they have mailed letters to an additional 11,661 retailers to notify them about upcoming visits from Statewide Compliance and Outreach Program (SCOP) teams. The letters have been sent Continue reading California – BOE Sends Notices to Additional Retailers Regarding Upcoming Visits

Florida – New Tax Return for Aircraft Purchases

SALT Report 3000 – The Florida Department of Revenue issued a notice that discusses Form DR15AIR – Sales and Use Tax Return for Aircraft, which replaced Form DR-42A, Ownership Declaration and Sales and Use Tax Report on Aircraft.  The new Continue reading Florida – New Tax Return for Aircraft Purchases