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.
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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.
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September 22, 2004
Ohio – Is All Computer Software Part of Ohio's Taxable Personal Property Tax Base?
The Ohio DOT thinks so.
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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.
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August 2, 2004
New York – Trade Show Nexus Defined.
The Department of Taxation and Finance has set threshold limits for Franchise Tax Nexus.
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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.
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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.
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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.
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April 26, 2004
North Carolina – Business Expansion, Tax Incentives Expanded.
Business expansion tax credits for multiple taxes are extended to pharmaceutical and bioprocessing entities
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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.
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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.
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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.
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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.
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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.
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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.
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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."
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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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.
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