California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) Vehicles, Vessels and Aircraft

SALT Report 3302 – On March 25, 2014 the BOE during the Administrative Session will be hearing/voting on approval of Item N5 (Consumer Use Tax – Vehicles, Vessels and Aircraft).  These changes are important to be aware of as the Continue reading California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) Vehicles, Vessels and Aircraft

California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) – Collections

SALT Report 3301 – On March 25, 2014 the BOE during the Administrative Session will be hearing/voting on approval of Item  N4 (Collections).  These changes are important to be aware of as the BOE absorbs new laws, regulations, policies and Continue reading California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) – Collections

California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) – Registration

SALT Report 3300 – On March 25, 2014 the BOE during the Administrative Session will be hearing/voting on approval of Item N3 (Registration).    These changes are important to be aware of as the BOE absorbs new laws, regulations, policies and Continue reading California – Changes to the BOE CPPM (Compliance Policy and Procedure Manual) – Registration

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SALT Report 3073 – The Florida Department of Revenue has amended or repealed the following rules regarding the Department’s ability to make offers in compromise for sales and use, corporate income, and other tax liabilities.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

California – Proposed Revisions to Audit Manual

SALT Report 3069 – The Sales and Use Tax Department of the California State Board of Equalization issued a notice regarding proposed amendments to the Department’s Audit Manual.  The amendments include the addition of section 0421.00, Audit of Nontaxable Electronic Continue reading California – Proposed Revisions to Audit Manual

West Virginia – Revised List of Publications

SALT Report 2979 – The West Virginia State Tax Department updated its list of available publications for all taxes administered by the Department.  The publications reflect the Department’s position as of August 2013. For Further Information West Virginia State Tax Continue reading West Virginia – Revised List of Publications

North Dakota – Revised SST Taxability Matrix and Certificate of Compliance

SALT Report 2958 – The North Dakota State Tax Commissioner revised the state’s Streamlined Sales and Use Tax taxability matrix and certificate of compliance for the second time.  The updates reflect the following corrections. Taxability Matrix The section regarding medical Continue reading North Dakota – Revised SST Taxability Matrix and Certificate of Compliance

Wyoming – Updated Sales Tax Publications

SALT Report 2806 – The Wyoming Department of Revenue has revised the following sales and use tax publications. The revisions reflect recent changes to the law, updated statutes and regulations quoted within the publications, new definitions, new examples, and commonly Continue reading Wyoming – Updated Sales Tax Publications

California – Updates to the BOE’s Audit Manual

2/06/2013 SALT Report 2125 – The California State Board of Equalization announced that they will revise the Sales and Use Tax Department’s audit manual to clarify an existing law. The BOE will add AM section 0101.22, Standard of Proof, to clarify … Continue reading California – Updates to the BOE’s Audit Manual