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		*January 16, 2008* California SBE Reminds Taxpayers of Their Responsibilities for Tax on Out of State Purchases. MORE *December 3, 2007* Missouri Discusses Computer Software and Services – Are they Taxable or Not? MORE *November 12, 2007* Washington Staffing Services State Adds Rule to Define and Clarify Taxability. MORE *October 22, 2007* Illinois DOR Takes the Air Out of Some Taxpayer’s Tires When They Eliminate Certain Rental Vehicle Exemptions MORE *September 17, 2007* Arkansas Gives Manufacturers a Break - Cuts Tax Rate for Gas and Electricity Used in Manufacturing MORE *September 4, 2007* New York - Resale and Exemption Documents Go E-Tech The Department of Taxation and Finance authorizes new policy. MORE *July 30, 2007* New Jersey Joins the Multitude of States Rehashing Its Position on Software Taxability Yet another technical bulletin is issued discussing the taxability, or not, of computer software. MORE *June 15, 2007* West Virginia Exempts Manufacturing Construction Materials Effective July 1, 2007, purchases made by Contractors will be exempt. MORE *May 21, 2007* Ohio Department of Taxation Revises Its Position on Employment Services Third party transactions are further clarified. MORE *April 9, 2007* North Carolina - State Sets Tax Limits on Air and Water Craft Local taxes do not apply. MORE *March 7, 2007* New York Nexus – Are you totally protected by P.L. 86-272? New York discusses a corporation’s eligibility for the exemption and its filing requirements. MORE *February 6, 2007* Texas Comptroller’s Office Clarifies the Taxation of Insurance Services Fees, commissions, claim-related services– what’s taxable, what’s not? Before you insure, be sure you ensure you’re covered. MORE *December 11, 2006* Michigan SBT Repealed. Citizens unite to overthrow Governor’s veto with petition drive. MORE *November 15, 2006* Pennsylvania Amends Taxes Affecting Corporate Net Income, Personal Income, and Capital Stock/Franchise Taxes. MORE *October 30, 2006* Georgia Adopts Sales and Use Tax Regulations for Computer Software and Services. Many definitions mirror those from the Streamlined Sales Tax Project. MORE *August 21, 2006* New Jersey Implements Urban Enterprise Zone Exemptions, Giving the Little Guy a Break. Effective July 15, 2006, certain businesses located in an Urban Enterprise Zone (“UEZ”), are exempt from paying sales tax. MORE *July 10, 2006* North Carolina Reminds Taxpayers of Protective Claim Procedures for Income Taxes. Potential refunds can be lost if Taxpayers fail to follow the DOR’s procedural policies. MORE *June 15, 2006* Ohio Legislative Issues Could Have Long-Term Effects on State Income Taxes. A controversial tax attempts to circumvent long-standing nexus standards. MORE *April 21, 2006* Pennsylvania's Voluntary Use Tax Compliance Program Continues with Enforcement Phase. Self-audit use tax returns are mailed to taxpayers. MORE *March 20, 2006* Oklahoma is Front Runner in Streamlined Sales Tax Project. Tax Commission leads the way in streamlining sales tax and offering amnesty to retailers. MORE *March 2, 2006* Florida Proposes Sweeping Tax Relief. Changes amounting to $1.5 billion would apply to sales and use, income, property, and intangible personal property taxes. MORE *February 7, 2006* New Jersey Joins Other States in Broadening Sales Tax Base. Legislation would tax a broad range of services. MORE *January 23, 2006* Colorado Advises Taxpayers to Take Notice of Notices. Taxpayers who owe state income or sales and use tax to the Department of Revenue need to be aware of its 30-Day Rule. MORE *November 15, 2005* Pennsylvania Tax Bill Proposes Broad Sweeping Changes. Lowering the tax rate, taxing most services, and broadening the tax base are among the proposals. MORE *October 28, 2005* Texas Special Session Failed to Pass Property Tax Relief. Special interest groups could not agree on how to compensate for tax cuts. MORE *September 15, 2005* New York City Puts Its Best Foot Forward with Permanent Apparel and Footwear Exemption, While the State Offers Tax Shelter Relief. Certain clothing and footwear are exempt from local taxes, effective September 1, 2005. MORE *August 25, 2005* Missouri DOR Goes High Tech to Chase Down Tax Evaders. The DOR is employing a new technology-based approach to improve tax compliance among its Taxpayer base. MORE *August 8, 2005* Arizona Authorizes Percentage-Based Reporting for Use Tax. Taxpayer may now be authorized to report their use tax based on a percentage, rather than on actual purchases. MORE *July 20, 2005* Connecticut Joins Ranks With Other States on Affiliate Nexus. In a popular move by states these days, Connecticut has introduced legislation addressing Affiliate Nexus. MORE *June 15, 2005* Ohio Budget Bill Offers Multiple Changes. Senate Bill offers up a proposed permanent sales and use tax rate and provisions to conform to the SST Agreement. MORE *May 31, 2005* Indiana Expands Exemptions to Include R&D Equipment. A tax refund and sales and use tax exemption for R&D equipment are phased-in over a two-year period. MORE *May 20, 2005* North Carolina DOR Reminds Taxpayers of Proposed Legislative Changes. NC Taxpayers may see some unexpected changes to sales and use taxes. MORE *April 21, 2005* New Jersey Clarifies Trade Show Nexus Standards. This state takes a “No Nonsense” approach to what constitutes “BAT” nexus (Business Activity Tax). MORE *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



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