Any Connecticut sales tax permit issued on or after October 1, 2017 will expire two years from the anniversary date of when the permit was issued, unless the permit is renewed.
California Board of Equalization Duties Transferred to Department of Tax and Fee Administration
Beginning January 1, 2018, the California BOE will only hear appeals related to property taxes, insurance taxes, and excise taxes on alcohol after passing off most duties to the new California Department of Tax and Fee Administration.
Soda Taxes: A New Trend Across the States
Seattle is the latest in a string of major cities that have proposed and enacted a soda tax since November 2016.
Montana Proposes Ban on General Statewide Sales Tax
Montana introduced legislation that proposed an amendment to Montana’s Constitution to prohibit a statewide general sales tax and end the possibility that future legislators and Governors could impose a statewide general sales tax.
Tennessee Authorizes Local Option Transit Surcharge
Effective April 26, 2017, Tennessee enacted legislation authorizing local governments to levy a local option transit surcharge on multiple local privilege taxes.
Saskatchewan Increases Provincial State Tax Rate to 6%
Effective March 23, 2017, the Canadian province of Saskatchewan increased its provincial sales tax rate. Other changes in excise, property and income taxes were also included in the provisions.
Idaho Establishes Independent Tax Appeals Process
Idaho enacted legislation that creates an independent appeal process for taxpayers protesting a notice of tax deficiency. The taxpayer has the right to an independent administrative redetermination.
Washington Issues Guidance on New Tax Preference Transparency Requirements
\”Tax preference” means an exemption, exclusion, deduction, credit, deferral, or preferential rate for a tax administered by the Department of Revenue. New tax preferences automatically expire in 10 years unless an express expiration date applies.
Auto Class Action Settlement Payments Not Deductible from Purchase Price of New Vehicle in Pennsylvania
For purposes of Pennsylvania sales tax, the vehicle value paid to car owners under the buyback or restitution provisions of a motor vehicle class action settlement agreement cannot be deducted from the purchase price of a new vehicle.
Ohio Issues Alert for E-Mail Scam Aimed at Tax Professionals
A new phishing scheme is targeting accounting and tax preparation firms nationwide with the objective of collecting sensitive information that will allow individuals to prepare fraudulent tax returns.
Due Date to Renew AZ TPT License is January 1, 2017
The Arizona Department of Revenue reminds businesses that the due date to renew Arizona transaction privilege tax licenses is January 1, 2017. Transaction privilege licenses are valid for one calendar year.
Minnesota Annual Sales Tax Returns Are Due February 6
Annual filing in Minnesota is available for taxpayers who have an average of $100 or less tax due each month. Taxpayers must file a return if they are reporting $0 in tax.
Michigan Enacts Sales Tax Exemption for Vehicle Core Charge
Effective January 1, 2017, credits for the core charge attributable to a recycling fee, deposit, or disposal fee for a motor vehicle or recreational vehicle part or battery are excluded from Michigan’s definition of “sales price.”
Georgia Direct Pay Permit Applications Must Be Obtained Online, Effective January 1, 2017
Effective January 1, 2017, Georgia sales and use tax direct payment permit applications must be obtained online. All permits, letters, and certificates not issued through the Georgia Tax Center online application process expire December 31, 2016.
Centralized Licensing and Reporting of Arizona TPT Begins January 1, 2017
Effective January 1, 2017, the Arizona Department of Revenue became the centralized point of licensing, reporting, and payment of state and city transportation privilege tax.
Evasion Penalty for Failing to Remit Sales Tax is Upheld in Washington
A contractor was subject to the Washington evasion penalty because it billed and collected sales tax from customers but failed to remit it to the Washington Department of Revenue.
Sales Sourced to Location of Primary Selling Activities in Illinois
A distribution company’s sales of fuel, lubricant products, and gas were sourced to the cities in which the Illinois Department of Revenue determined the company was engaged in primary selling activities for local sales tax purposes.
Washington Issues Notice on Class Action Settlement
Washington reminds taxpayers that state law does not permit the Washington Department of Revenue to provide direct sales tax refunds to consumers in the context of class action settlements.
Minnesota Supreme Court Affirms Award of Attorney Fees to Taxpayer
The Minnesota Supreme Court affirmed the Tax Court’s award of attorney fees to a taxpayer in a sales and use tax case since the application for attorney fees was timely filed. The decision strays from the Commissioner’s assessment.
Company President Liable for Unpaid Taxes in West Virginia
A company’s president was personally liable for the company’s unpaid West Virginia sales and use tax and withholding tax assessments since he failed to timely appeal the assessments.
Virginia Enacts Sales Tax Provisions for Accelerated Payments and Dealer Discounts
Virginia governor signed the state’s biennial budget bill containing retail sales and use tax provisions regarding accelerated sales tax payments and dealer discounts.
Class Action Lawsuit for Fraudulent Tax Charges Denied in Illinois
An Illinois appellate court decision barred a customer from bringing a claim against a \”take-and-bake\” franchise pizza restaurant to recover sales tax overpaid on the purchase of an uncooked pizza, based on the voluntary payment doctrine.
Out-of-State Company Not Liable for Not Remitting Use Tax on Shipping Charges in Illinois
An Illinois appellate court held that an out-of-state company was not liable for damages and penalties in a qui tam lawsuit brought against the company for alleged failure to pay use tax on shipping charges.
Mailing Catalogs From Out-of-State Not Taxable Use in Missouri
A taxpayer was entitled to a Missouri use tax refund on catalogs printed and mailed from out-of-state. More…