Statutory Amnesty

Ohio – Statutory amnest y in process through May 1, 2013. Taxes covered are consumer use tax. Applicable years are transactions done from January 1, 2009 and forward. Penalties and interest will be waived. Special provision is use tax owed on transactions prior to January 1, 2009 are forgiven.


Sales Tax Declaration Required

Arizona – The state is requiring you to declare how much sales tax you would have paid for online sales, as well as items purchase out of state, made in 2011. The Arizona Legislature passed a law requiring that the special line be added to the 2011 individual-income tax forms for reporting such purchases. The…


Should Amazon Collect Sales Tax for Virginia?

Virginia – Democratic leaders in the state House of Delegates said that the governor’s economic development package for the Internet giant is a bad deal for the state and unfair to other merchants who pay the tax. $135 million will be spent, bringing 1,350 jobs and two new distribution centers to suburban Richmond, announced Amazon…


Dentist Challenges Tax

Arizona – A dentist in Chandler is fighting the city’s effort to collect sales tax on Invisalign braces arguing that they are prosthetic medical devices not subject to tax. Invisaligns are custom-made, clear, removable covers that realign teeth and cost about $5,000, according to the manufacturer’s website. Municipal sales tax on that amount would be…


Mixed Beverage Tax

Texas – The Comptroller’s six-month grace period for filing alcoholic beverage sales reports by certain alcoholic beverage suppliers ends after the February 2012 report, due March 25. Penalties may be assessed on reports file late. The 82nd Legislature passed House Bill 11 in 2011 requiring brewers, beer manufacturers, distributors, wholesalers, package stores holding local distributor’s…


Sales Tax Deductions

Nationwide – Taxpayers are able to deduct state and local sales or use taxes for 2011 if they itemize deductions on their federal income tax return. Deductions include sales or use tax paid on big-ticket items such as cars, recreational vehicles and boats. Eligible taxpayers can claim the federal deduction in one of two ways:…


Sales and Use Tax Delinquents

Orange County – The California State Board of Equalization has added 256 names to the list of biggest sales and use tax delinquents, totaling $555.7 million, 24 of them from Orange County. Jerome E. Horton, chairman of the BOE, authored a law in 2007 requiring the board to post online the 250 largest tax delinquencies…


British Columbia Sales Tax Transition Rules

Canada – Starting April 1, 2013 British Columbia will cease to operate a Harmonized Sales Tax (HST). The proposed transitional rules have been issued by the federal Canadian Department of Finance which will facilitate the province’s elimination of the HST system which had blended the 5% federal Goods and Services Tax (GST) with the 7%…