April 4, 2005
Colorado – DOR Tries Again to Revise Software Taxation Rules.
Three
years after a failed attempt to change the rules on software taxation, the
Department of Revenue is trying again, but with a little help this time.
MORE
March 23, 2005
Tennessee – DOR Steps Up Activities to Capture Unpaid Use Tax.
Professional
service companies are the object of the Department’s enhanced compliance
efforts.
MORE
February 16, 2005
Arizona – Proposal Would Rewrite Transaction Privilege Tax Nexus
Rules.
The
draft ruling would affect Internet and mail order vendors located outside
of Arizona.
MORE
January 22, 2005
Kansas – New Sales and Use Tax Exemptions Issued.
The
Kansas Department of Revenue’s Policy Office has released retailers’
sales and compensating use tax exemptions, effective January 1, 2005.
MORE
January 7, 2005
Alabama – Changes in Property Tax Credit Law Benefit Vehicle Owners.
Vehicle
owners who sell or trade vehicles during their registration year will
benefit from changes in Alabama’s property tax laws, effective January
1, 2005.
MORE
December 16, 2004
Missouri – Binding Letter Ruling Leads to Policy Change for Load and
Leave Transactions.
The Missouri Department of Revenue has changed
it policy on the sales and use tax treatment of computer software load and
leave transactions based upon a binding letter ruling.
MORE
October 29, 2004
Florida – Sales Made by Trade Show Exhibitors - What are your
Responsibilities?
The Florida Department of Revenue addresses
Taxpayers’ concerns on the collection of sales tax at trade shows.
MORE
September 22, 2004
Ohio – Is All Computer Software Part of Ohio's Taxable
Personal Property Tax Base?
The Ohio DOT thinks so.
MORE
September 7, 2004
Michigan - DOT and IRS Join Forces Against Tax Avoidance Transactions.
Michigan
becomes the 48th state to sign an agreement with the IRS to share
information on Abusive Tax Avoidance Transactions (ATAT’s) and the
Taxpayers who participate in them.
MORE
August 2, 2004
New York – Trade Show Nexus Defined.
The Department of
Taxation and Finance has set threshold limits for Franchise Tax Nexus.
MORE
July 15, 2004
Texas - Comptroller Empowers Revenue Accounting Division with Penalty
Waiver Authority.
The Texas Comptroller of Public Accounts has
given its Revenue Accounting Division initial authority to waive penalty
and interest on past due tax filings.
MORE
July 1, 2004
Pennsylvania – Petition Process Now Available Online.
Pennsylvania
Taxpayers now have the option of filing petitions and appeals contesting
tax assessments, settlements, or determinations online at the Department
of Revenue’s e-Services Center web site.
MORE
June 14, 2004
Illinois – Governor Stands Firm on Opposition to Increased Taxes -
Joins Other States in Vowing to Close Tax Loopholes.
The Governor
of Illinois reaffirmed his conviction to oppose an increase to income and
sales taxes, while closing certain tax loopholes for businesses.
MORE
April 26, 2004
North Carolina – Business Expansion, Tax Incentives Expanded.
Business
expansion tax credits for multiple taxes are extended to pharmaceutical
and bioprocessing entities
MORE
April 19, 2004
Iowa – Governor’s Proposed Budget Includes Tax Increases and
Expansion of Sales Tax Base.
For fiscal year 2005, Iowa’s
Governor has recommended numerous changes to Iowa taxes, including, among
others, expanding the sales tax to include additional services primarily
supplied to corporations.
MORE
April 6, 2004
California – Breathing Life Back Into the Manufacturer’s Investment
Credit (“MIC”).
Is
the MIC really dead? Maybe not, inasmuch as four bills have been
introduced in the California legislature that would rejuvenate or, at
least, reshape the credit.
MORE
March 15, 2004
Minnesota – Voluntary Compliance Program – Sound Good? Maybe
Not in Minnesota.
Although
the Minnesota Department of Revenue offers a Voluntary Disclosure
Agreement (“VDA”) program, is it right for your company? Not all
VDA’s are created equal.
MORE
February 4, 2004
Georgia – Department of Revenue Gets Tough with Delinquent Taxpayers
through New Collection Program.
With a “No More Mr. Nice Guy”
attitude, Georgia has high hopes of collecting between $98 to $137 million
of the $1.6 billion it is owed by delinquent taxpayers for personal
income, corporate income, sales and use tax, and personal income tax
withholding.
MORE
January 26, 2004
Alabama – State Jumps on the Band Wagon, Adding Its Name to Internet
Affiliate Nexus States.
Alabama joins the growing list of
states claiming sales and use tax nexus for “Click and Order” remote
sellers with “Brick and Mortar” in-state affiliates.
MORE
January 12, 2004
National Update – Determining The Exemption Available for Direct and
Indirect Overhead Materials for Government Contractors.
Effectively determining the exemption available for
direct and indirect overhead supplies used by Defense Contractors can be a
difficult task.
MORE
January 5, 2004
Georgia – Hemodialysis Equipment and Replacement Parts May be Exempt
From Sales/Use Tax.
Georgia Code Annotated §48-8-3(54.1)
provides an exemption from sales and use tax for “[t]he sale or use of
any physician prescribed prosthetic device as defined under Titles XVIII
and XIX of the Social Security Act.”
MORE
December 3, 2003
Ohio – Offer in Compromise Program Established for Delinquent
Taxpayers.
The State of Ohio has established a formal program
of an Offer in Compromise regarding collection claims by various state
agencies. Among the agencies participating in this program are the
State of Ohio, the Department of Taxation, and the Attorney
General’s Office.
MORE
December 1, 2003
California – Expiration of Partial Exemption for Manufacturing
Equipment Among Some of the Changes in State's 2003 Legislative Session.
In
a state where manufacturing exemptions are scarce, they will become, for
all practical purposes, non-existence on January 1, 2004.
MORE
November 24, 2003
Virginia – Governor Announces Tax Reform Plan.
In an
attempt to make the state’s tax system more equitable for taxpayers,
while maintaining fiscal responsibility and integrity, Governor Mark
Warner has introduced a broad sweeping tax reform for the Commonwealth,
including proposed changes to sales, corporate income, and personal
property taxes.
MORE
November 10, 2003
Mississippi – New Exemptions Enacted for Broadband Infrastructure
Investments.
In an attempt to entice telecommunications
companies to the state, the Mississippi State Tax Commission is offering
sales and use tax exemptions and corporate income and franchise tax
credits to those who invest in the infrastructure necessary to provide
broadband technology throughout the state.
MORE
September 10, 2003
Texas – Procedures for Issuing Export Certification Revised.
Effective January 1, 2004, licensed customs brokers will
be required to follow revised procedures for certifying merchandise as an
export, thereby qualifying for sales and use tax exemption.
MORE
September 4, 2003
Georgia – Tax Amnesty Proposed.
The
Georgia Department of Revenue is considering a tax amnesty program for all
taxes administered by the Department. But beware – Taxpayers who
choose not to participate may end up paying dearly.
MORE
July 28, 2003
California – Tax Policy Commission Debates Flat Tax System.
Charged with the challenge of simplifying and
restructuring California’s tax system, the Commission on Tax Policy in
the New Economy discussed a flat tax proposal, one of 12 options the
Committee is considering.
MORE
June 6, 2003
Florida – Amnesty Program Launched.
Florida
joins the ranks of states trying to entice delinquent taxpayers to “Get
Caught Up Before You Get Caught”. For sales and use and intangible
personal property tax liabilities due prior to July 1, 2003, a four-month
amnesty program will be in effect from July 1, 2003 to October 31, 2003.
MORE
June 2, 2003
Washington State Enacts Legislation Exempting Certain Remote Sellers.
On April 18, 2003, Governor Locke signed legislation
exempting sellers with limited connection to the state from its Business
& Occupation Tax and the obligation to collect sales and use tax in
Washington State.
MORE
May 29, 2003
Pennsylvania Institutes New Vendor Enforcement Program.
Following New Jersey’s lead, Pennsylvania has
stepped up its efforts to collect sales, corporate income, personal
income, and other taxes from out-of-state vendors.
MORE
May 27, 2003
New Jersey – Time Limits for Unclaimed Property to Escheat to
State Reduced.
Effective July 1, 2002, New Jersey has reduced the time limit for its
presumption of abandonment for all property located within or without the
state.
MORE
May 15, 2003
New York – State, New York City Sales Tax Rate Increases, Clothing
and Footwear Exemptions Among Tax Changes in 2003 Budget.
Effective June 1, 2003 and June 4, 2003, New York
State sales and use tax and New York City sales and use tax rates
increased from 4% to 4.25 and 4.125%, respectively.
MORE
February 24, 2003
Illinois Amends Its Nexus Rules for Corporate Income Tax Compliance.
Effective November 18, 2002, a nonresident taxpayer that participates
in unprotected activities, as defined in P.L. 86-272 and enumerated in
the Illinois regulation, will be subject to Illinois income tax if one
or more of the activities are conducted within Illinois.
MORE
February 20, 2003
Tennessee Defines Registration for Out-of-State Dealers.
The Tennessee Department of Revenue has issued guidelines to assist out-of
state vendors in determining their liability for sales and use tax obligations.
MORE
February 19, 2003
Louisiana Provides New Exemption for Repairs to Offshore Drilling Rigs.
Effective July 1, 2002, the repair, renovation, or conversion of certain
drilling rigs and equipment is exempt from Louisiana state and local sales
and use tax.
MORE
February 18, 2003
Kansas Sales and Use Tax Appeals and Refund Provisions Amended.
Effective July 1, 2002, a request for refund of Kansas retailers’
sales tax may now be filed directly with the Department of Revenue by
the purchaser provided certain requirements are met.
MORE
February 14, 2003
Arkansas Governor Proposes Another Increase in Sales Tax.
In his 2003 State of the State address, Governor Mike Huckabee proposed
another increase to the Arkansas sales and use tax rate, the second in
as many years.
MORE
February 10, 2003
Oklahoma Voters Approve Abatement of Taxes in Hardship Cases.
In the November 2002 elections, Oklahomans passed a measure allowing the
legislature to abate certain taxes in cases of economic hardship.
MORE
December 2, 2002
California Cautions Taxpayers That Not All Labor Charges Are Exempt.
Although California is taxpayer friendly for sales tax exemptions on labor
charges, the State Board of Equalization warns that not all labor is exempt.
MORE
December 2, 2002
Florida Sales and Use Tax – Electronic Payments Required.
Effective January 1, 2003, all Florida consolidated sales tax filers will
be required to file their returns and make payments electronically.
MORE
July 29, 2002
Tennessee Increases Sales and Use Tax Rate - Income Tax Defeated in
Heated Battle. While the cost of doing business in Tennessee just
got more expensive, residents were saved from the imposition of an income
tax in order to keep the state’s doors open for business and close
the gap in its budget deficit which reaches into the hundreds of millions.
MORE
July 8, 2002
Connecticut to Offer Tax Amnesty.
The Governor of Connecticut, earlier this month, signed a bill that, among
other matters, approved the establishment of a tax amnesty program.
MORE
July 5, 2002
Missouri Abatement of Tax Obligations Offered.
Effective July 1, 2002, the Missouri Department of Revenue may abate all
or part of Missouri sales and use tax liabilities and related penalties
and interest.
MORE
July 1, 2002
Arizona Use Tax – Direct Pay Permits Authorized.
The State of Arizona recently announced that it will issue use tax direct
payment permits to qualified Taxpayers, effective January 1, 2003.
MORE
February 5, 2002
Michigan to Offer Tax Amnesty Program.
The State of Michigan will offer a tax amnesty program to individuals
and businesses from May 15, 2002 through June 30, 2002.
MORE
February 4, 2002
Arkansas Reminds In-State Retailers of Affiliated Remote Sellers Collection
Responsibilities.
The Arkansas Department of Finance and Administration has put its in-state
retailers on alert, reminding them that an affiliated remote seller will
be required to collect, report, and pay use tax on sales into Arkansas,
if certain criteria are met.
MORE
January 31, 2002
Nevada Tax Amnesty Program Offered.
The State of Nevada recently announced a five-month tax amnesty program
for individuals and businesses doing business in Nevada who may have a
tax liability, effective February 1 through June 30, 2002.
MORE
January 28, 2002
Ohio Changes How Sales and Use Tax is Applied to Certain Leases of
Tangible Personal Property.
The State of Ohio has recently made significant changes to the way sales
and use tax is applied to leases of motor vehicles, watercraft, outboard
motors, aircraft, and tangible personal property used for business purposes.
MORE
September 14, 2001
Comptroller Rylander Grants Tax Relief to Business Affected by New
York Tragedy. Texas Comptroller Carole Keeton Rylander today announced
that businesses affected by Tuesday's terrorist attack on the World Trade
Center in New York City may postpone paying taxes owed to Texas.
MORE
September 12, 2001
State Sales and Use Tax Rates Rise and Fall.
Recently, Arizona, Arkansas, California, Colorado and Wyoming have permanently
or temporarily increased or decreased their state sales and use tax rates.
MORE
July 9, 2001
Mississippi and South Carolina Expand Sales and Use Tax Exemptions.
The State of Mississippi has recently broadened exemptions available to
manufacturers and custom processors to include qualifying pollution control
equipment for industrial use. The exemption became effective July 1, 2001.
MORE
December 6, 1999
Taxpayers Win Tax Refund Rights with Comptroller. The Texas Supreme
Court announced an important victory for businesses in Fleming Foods of
Texas, Inc. v. Rylander.
MORE
October 1, 1999
Texas Adopts a Managed Audit Program.
Approving a recommendation by Texas Comptroller Carole Keeton Rylander,
the 76th Legislature enacted into law S.B. 1319, which offers certain
taxpayers the option of self-managed audits.
MORE
September 28, 1999
Comptroller Rylander Authorizes Business Tax Credits for Most
Counties.
Texas Comptroller Carole Keeton Rylander today released a list of counties
where businesses can apply for hundreds of millions of dollars in state
tax breaks authorized by the Legislature last session.
MORE
The HJH Consulting Group Plaza | 874 Harper Road | Suite 101 | Kerrville,
Texas 78028 | 830.257.1290 | Fax 830.257.2138
©2001-2005 The SALT Group® - All
Rights Reserved
