Multistate – House Judiciary Committee Hearing on Internet Sales Tax Issue (March 12, 2014)

SALT Report 3288 – Chairman Bob Goodlatte is conducting a hearing on the Internet “Sales Tax” Issue which is really the Internet “Use Tax” Issue.   The hearing will be held on March 12, 2014 at 10:00AM in the Rayburn House Continue reading Multistate – House Judiciary Committee Hearing on Internet Sales Tax Issue (March 12, 2014)

Vermont – Use Tax Reminder for Individual Taxpayers

SALT Report 3287 – The Vermont Department of Taxes reminds individual taxpayers of the obligation to report use taxes.  The reminder explains that this reporting may be done on the income tax return and that if the taxpayer has no Continue reading Vermont – Use Tax Reminder for Individual Taxpayers

California – Sales and Use Tax Guide for Veterinarians Publication 36 (February 2014)

SALT Report 3277 – The California State Board of Equalization has recently updated another one of their publications – this one pertaining to Veterinarians.  Note the emphasis on record keeping and documentation.  Thanks HB. For Further Information:          Sales and Use Continue reading California – Sales and Use Tax Guide for Veterinarians Publication 36 (February 2014)

Alabama – Severe Weather Preparedness Sales Tax Holiday (February 21 – 23, 2014)

SALT Report 3276 – “Beginning at 12:01 a.m. (CST) on Friday February 21, 2014, and ending at twelve midnight on Sunday February 23, 2014, Alabama will hold its third annual sales tax holiday giving shoppers the opportunity to purchase certain severe-weather Continue reading Alabama – Severe Weather Preparedness Sales Tax Holiday (February 21 – 23, 2014)

Wisconsin – Business Tax Incentives for 2013 (2/14)

SALT Report 3275 – This publication provides information about the Wisconsin tax incentives that may be available to taxpayers doing business in Wisconsin for the taxable year beginning in 2013. Some of the tax incentives include: Development zones credits Economic Continue reading Wisconsin – Business Tax Incentives for 2013 (2/14)

Wisconsin – (Senate Bill 348) Sales and Use Tax Exemption For Aircraft Parts, Maintenance, and Labor

SALT Report 3273 –The Wisconsin legislature passed Senate Bill 348 today (25 Ayes, 7 Noes) and the bill moves on to the Joint Committee on Finance.  The bill will provide for exemption of aircraft parts and labor regardless of use.  Continue reading Wisconsin – (Senate Bill 348) Sales and Use Tax Exemption For Aircraft Parts, Maintenance, and Labor

South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

SALT Report 3270 – The South Dakota DOR created a report summarizing the fiscal impact of existing state sales tax exemptions in 2011.  The report was prepared for the Legislature’s Sales Tax Review Committee and has been updated for 2013.  Continue reading South Dakota – Summary on Existing Sales Tax Exemptions (January 2013)

New Mexico – Resale and Exemption Certificates

SALT Report 3269 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading New Mexico – Resale and Exemption Certificates

Arizona – Resale and Exemption Certificates

SALT Report 3268 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading Arizona – Resale and Exemption Certificates

Illinois – Proposed Rules Local Sourcing of Sales and Use Tax (Hartney Decision)

SALT Report 3267 – The state of Illinois has proposed emergency rules in order to respond to the recent ruling in Hartney Fuel Oil Company v. Hamer, 2013 IL 115130 (November 21, 2013) (SR 3220).  The rules address the issues Continue reading Illinois – Proposed Rules Local Sourcing of Sales and Use Tax (Hartney Decision)