Colorado ~ Sales and Use Tax: Nexus Presumption Regulations Made Permanent
Two emergency sales and use tax regulations have been made permanent by the Colorado Department of Revenue. The regulations provide guidance on the application of…
read moreTennessee ~ Property Tax: Personal Property Tax Did Not Violate Commerce Clause
The imposition of Tennessee personal property taxes on an interstate water transportation carrier company operating boats and barges over waterways, including the Mississippi and Tennessee…
read moreNorth Carolina ~ Sales and Use Tax: Economic Incentives Amended
Eligibility for a North Carolina sales and use tax exemption, refund, and the privilege tax on data center machinery and equipment, is modified. Eligible Internet…
read moreMissouri ~ Corporate, Personal Income Taxes: Automotive Manufacturing Jobs Bill Enacted
Missouri legislation has been enacted establishing the Manufacturing Jobs Act, which provides corporate tax incentives to qualified automobile manufacturing companies and qualified suppliers that create…
read moreIllinois ~ Corporate, Personal Income Taxes: Legislation Mandates EFT for Certain Payments
Legislation amends Illinois corporate and personal income provisions to provide that certain taxpayers are required to make withholding tax and income tax payments by electronic…
read moreCalifornia ~ Sales and Use Tax: BOE Advises State Will Not Be Able to Pay Its Vendors
The California State Board of Equalization (BOE) advises vendors that because the state did not adopt a budget by June 30, 2010, the state will…
read moreIllinois ~ Cigarette, Sales and Use Taxes: Tax Payments by Electronic Funds Transfer Mandated, Provisions for Secondary Distributors of Cigarettes Enacted
Illinois sales and use tax provisions have been amended to require that tax payments exceeding minimum thresholds be made by electronic funds transfer, and cigarette…
read moreNew CCH White Paper Examines Sales Tax Exemption Management
(RIVERWOODS, ILL., May 25, 2010) – Taxable or exempt? As a general rule, customers have the obligation to demonstrate to a licensed seller that they…
read moreCCH CorpSystem Sales Tax Office Version 3 Enhances Exemption Management
(RIVERWOODS, ILL., April 26, 2010) – New capabilities in managing exemptions both for customers and for procurement are among the enhancements available in CorpSystem® Sales…
read moreWashington ~ Sales and Use Tax: Refund Requests for Local Brokered Natural Gas Use Tax to Be Denied
he Washington Department of Revenue has advised taxpayers that in light of the Washington State Supreme Court’s decision in G-P Gypsum Corp. v. Department of…
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