Tennessee – Guidance for Tobacco Sellers and Distributors

SALT Report 3116 – The Tennessee Department of Revenue issued a notice to clarify the distinction between retailers, wholesalers, and distributors of cigarettes and tobacco products, for sales tax and tobacco tax purposes. Retailers A person who sells or makes Continue reading Tennessee – Guidance for Tobacco Sellers and Distributors

Massachusetts – Legislative Changes Affecting Tax Laws

SALT Report 3091 – The Massachusetts Department of Revenue released an information bulletin that discusses recent legislative changes to the sales and use tax, the motor fuels excise tax, the special fuels excise tax, the cigarette excise tax, and certain Continue reading Massachusetts – Legislative Changes Affecting Tax Laws

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

Florida – Annual Report Reminder

SALT Report 2822 – The Florida Department of Revenue issued a reminder that anyone who sells, manufactures, or distributes alcoholic beverages or tobacco products to Florida retailer’s must submit an electronic report to the Department every year as required by Continue reading Florida – Annual Report Reminder

Hawaii – Exemption for Sales to Common Carriers Repealed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carriers for consumption out of state on the common Continue reading Hawaii – Exemption for Sales to Common Carriers Repealed