Alabama has adopted a new nexus rule outlining a business’s obligation to collect and remit local (county and municipal) sales and use tax, whether or not that business has a permanent physical location in the state. The rule will apply…
Illinois Issues Emergency Rules on Tax Situs
Illinois has issued emergency rules regarding the sourcing of local retailers\’ occupation tax liabilities, effective January 22, 2014, for 150 days.
Colorado Issues Reminder to Renew Sales Tax Licenses
Colorado has issued a reminder that current Colorado sales tax licenses will expire on December 31, 2013.
South Dakota Collection Allowance Available January 1, 2014
Effective January 1, 2014, a collection allowance of 1.5% of the tax due is available for South Dakota retailers who timely file and pay tax returns electronically through the Department of Revenue. The allowance is not to exceed $70 for…
Tax Situs Regulation Held Invalid in Illinois
The Illinois Supreme Court has affirmed an appellate court’s ruling that a company was not liable for local sales taxes imposed at the location of the company’s home office because it accepted purchase orders at a sales office located in…
Use of FEIN on Resale Exemption Certificate Did Not Invalidate Acceptance in Virginia
A resale exemption certificate that used a customer’s 9-digit federal employer identification number (FEIN) in the Virginia retail sales and use tax certificate of registration number space rather than the 15-digit registration number issued by the Department of Taxation was…
Minnesota Tax Court Dismisses Untimely Appeal
The Minnesota Tax Court dismissed a taxpayer\’s appeal of a sales and use tax assessment because the appeal was not filed within 90 days of the Commissioner of Revenue\’s order assessing additional tax.
Louisiana Issues Reminder on Vendor’s Compensation Rate Reduction
Louisiana has issued a reminder that the vendor\’s compensation rate for the timely filing of a sales and use tax return is reduced from 1.1% to 0.935%.
Louisiana Reduces Vendor’s Compensation Rate
Louisiana has reduced the vendor\’s compensation rate on timely filed Louisiana state sales tax returns from 1.1% to 0.935%.
Oklahoma Provides Tornado-Related Tax Relief
A special exemption has been enacted to support Oklahoma taxpayers who donate property that was withdrawn from their inventory to reconstruction related to the 2013 tornados. Oklahoma taxpayers should normally include in gross proceeds the sales value of items withdrawn…
Corporate Officer Not Liable for Corporation’s Unpaid Taxes in Virginia
An individual Virginia taxpayer was not liable for the unpaid Virginia retail sales and use taxes of a corporation that sells and services auto tires because he did not satisfy all of the criteria required to be considered a corporate officer as defined by Virginia tax code.
Illinois Cook County Use Tax on Non-Titled Property is Invalid
Illinois” Cook County has passed an ordinance that imposes a 1.25% use tax on non-titled personal property purchased outside of Cook County and subsequently used in Cook County. This tax is in addition to the Illinois use tax and the…
North Carolina Offers Incentives for Participating in Small Business Counseling Program
The North Carolina Department of Revenue has announced a new program under which small businesses with outstanding sales and use, personal income withholding, or other trust taxes can qualify for waived fees and penalties and be eligible to enter into…
The Louisiana Department of Revenue (DOR) will phase out its Audit Protest Bureau (APB)
The Louisiana Department of Revenue (DOR) will phase out its Audit Protest Bureau (APB) for purposes of all taxes administered by the DOR.
Washington’s Nonresident Sales Tax Exemption Does Not Apply to British Columbia Residents
Washington has reminded taxpayers that British Columbia residents do not qualify for the state’s nonresident sales tax exemption. The exemption is only available to residents of a state or province with a sales tax rate of less than 3%. The…
Iowa Announces Electronic Payment Option
Iowa has announced a new partnership with the Dwolla payment network to provide Iowa taxpayers with an electronic payment option for tax payments.
Florida Amends Rule Regarding Tax Due at Time of Sale
Florida has amended Rule 12A-1.056, regarding the tax due at the time of sale as well as tax returns and regulations.
Nevada Now Accepting ACH Credits for Tax Payments
The Nevada Department of Taxation will begin accepting ACH credits as a tax payment method. Interested taxpayers can contact AJ Somers at 775-684-2000 to make arrangements. (Press Release, Nevada Department of Taxation, January 4, 2013)
Indiana Discusses Electronic Filing Requirements
The Indiana Department of Revenue reminds retail merchants and withholding agents that sales and withholding taxes must be reported and paid electronically.
D.C. Enacts Employer Use Tax Return Provisions
The District of Columbia has enacted the Fiscal Year 2013 Budget Support Act of 2012, which creates new requirements for employer use tax returns.
Louisiana Will Participate in Federal-State Offset Program
The Louisiana Department of Revenue has announced that it will participate in the new Federal-State Offset Program. Participation in the program will allow the state to intercept payments owed by the federal government to vendors and contractors to use for…
New Jersey Updates Information on Cooperative Interstate Tax Program
New Jersey is reminding taxpayers that the New Jersey/New York Cooperative Interstate Tax Program ended on December 31, 2010. Since that date, any returns or payments received by the Division of Taxation have been forwarded to New York. Effective September…
Ohio Amends Taxable Sale Definition, Vendor License Provisions, and Rate Notification Requirements
Ohio has passed sales and use tax legislation expanding the scope of a taxable sale and making other changes in anticipation of its application for full member status under SSTP. The current sales tax exemption for water bought for residential…
Georgia Creates Tax Tribunal
In order to resolve disputes between the Georgia Department of Revenue and taxpayers, a Georgia Tax Tribunal will be established.