Archive for the ‘Utah’ category

Weekly SALT Update – Jan. 30, 2012: Virginia’s “Amazon” Legislation, Amazon’s Jobs Offer in Florida, Cert Denials in General Motors and Texas Entertainment Association… and more

January 31, 2012

 by Jennifer Weidler

CALIFORNIA

California Shifts Burden of Proof in Vacation or Secondary Home Assessment Appeals from County to Taxpayer

The California Legislature adopted Bill 711, effective January 1, 2012, which clarifies that an owner-occupied single-family dwelling means one that is the owner’s principal place of residence.  Thus, only single-family dwellings that are the principal place of residence of the taxpayer qualify for a homeowner’s property tax exemption.  With regard to such properties, the assessor has the burden of proof in any assessment appeals hearing.  Conversely, when the property involves a taxpayer’s vacation or secondary home in California, the Bill shifts the burden of proof from the assessor to the taxpayer. (more…)

2011 Year-End SALT Update

January 6, 2012

 by Jennifer Weidler

ARIZONA

Arizona DOR Finds Nexus for Sales Representatives Providing Customer Support and Training

Of course it had nexus: Arizona DOR rules that corporation has substantial nexus due to presence of sales representatives who provide customer support and training.

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Weekly SALT Update Nov. 7, 2011

November 7, 2011

 By Paul Masters with contributions by Jennifer Weidler in Chamberlain’s Philadelphia office.

State Regulations and Public Notices

California Board of Equalization issues a proposal to amend the definition of “retailers engaged in business in this state,” in conformance with AB 155. It will take effect either September 15, 2012 or January 2013. The effect of this change would be to expand the requirement for retailers to register with the Board and remit California use taxes, or to be subject to payment of these use taxes on such failure to remit.

Utah State Tax Commission notifies public of proposed rule change implementing three-factor formula for apportionment It also requires services to be “inUtah” if the benefit inUtah exceeds that received in any other state, and sets forth rules for the apportionment of income from intangible property.

Indiana Department of Revenue issues information bulletin on application of sales tax to restaurants, and a dealer must pay sales tax on the value of cars not used by sales staff, services to setup rented property are included as taxable as part of the rental receipts, cleaning agents do not qualify for manufacturing exemption, and no public transportation exemption for company that did not document sale of trucking services for hire – listed wrong on invoice. And in an expanded discussion, the DOR rules a manufacturer must pay use tax on HVAC equipment essential for manufacturing operations.

And then there were seven: Ohio revises its requirement for Ohio car dealers to collect Ohio sales tax on non-resident purchases of cars to be taken out of state, with collection required for seven states.

Colorado DOR revises FYI detailing responsibility of taxpayer to pay sales tax on vending machine receipts. Colorado DOR revises FYI 62 regarding rules on collecting local sales tax to be remitted to the state. (more…)