Florida – New Tire and Battery Fee Rules Amended

SALT Report 3082 – The Florida Department of Revenue amended the following sales and use tax rules regarding new tire fees and battery fees to clarify certain provisions. Rule 12A-12.001- New Tire Fee This rule was amended to: Improve readability Continue reading Florida – New Tire and Battery Fee Rules Amended

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SALT Report 3073 – The Florida Department of Revenue has amended or repealed the following rules regarding the Department’s ability to make offers in compromise for sales and use, corporate income, and other tax liabilities.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

Colorado – Rulemaking Sessions to Address the Taxation of Marijuana

SALT Report 3106 – The Colorado Department of Revenue issued a notice regarding the implementation of Amendment 64, which legalized the personal use of marijuana, and requires the Department of Revenue to adopt rules regarding its taxation. The notice provides Continue reading Colorado – Rulemaking Sessions to Address the Taxation of Marijuana

Texas – Motor Fuel Tax Regulation Amended

SALT Report 3054 – The Texas Comptroller amended Rule §3.440, the motor fuel tax regulation, to delete certain references regarding the exemption for the on-highway use of farm machinery. The exemption applies to motor fuel taxes for self-propelled farm machinery Continue reading Texas – Motor Fuel Tax Regulation Amended

Texas – Repealed Oil Production Tax Regulations

SALT Report 3038 – The Texas Comptroller has repealed the following regulations regarding the severance tax on crude oil production because they no longer apply. Rule §3.36 – Estimated Tax Payments This regulation was repealed because the statute that addresses Continue reading Texas – Repealed Oil Production Tax Regulations

Florida – Proposed Amendments to Sales and Use Tax Rules

SALT Report 2993 – The Florida Department of Revenue is proposing to make amendments to several sales and use tax rules.  The Department will hold a public meeting with the Governor and Cabinet on September 24, 2013 to discuss the Continue reading Florida – Proposed Amendments to Sales and Use Tax Rules

California – Proposed Amendments to Rules for Tax Appeals

SALT Report 2970 – The California State Board of Equalization issued a notice regarding proposed amendments to Regulation 5000 – Rules for Tax Appeals.  The proposed amendments will incorporate, implement, and clarify Revenue and Taxation Code section 40 publication requirements, Continue reading California – Proposed Amendments to Rules for Tax Appeals

Georgia – Proposed Amendments to Tax Rules

SALT Report 2978 – The Georgia Department of Revenue announced that they propose to amend or repeal the following sales and use tax rules: Amended Rule Rule 560-12-2-.03 – Agriculture Repealed Rules 560-12-2-.52 – Ice 560-12-2-.61 – Machinery, Farm 560-12-2-.80 Continue reading Georgia – Proposed Amendments to Tax Rules

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