Massachusetts Sales Tax Directive To Out of State Internet Vendors Effective July 2017

The MA state directive announces that an Internet vendor not previously required to collect Massachusetts sales and use tax must register with the Department and must collect and remit Massachusetts sales or use tax as of July 1, 2017 if during the preceding 12 months it had in excess of $500,000 in Massachusetts sales and made sales for delivery into Massachusetts in 100 or more transactions. The Directive announces a similar requirement for such vendors for calendar years beginning with 2018.

CA Changes Tobacco Tax Effective Apr 1 2017

Beginning April 1, 2017, the distribution of these newly classified tobacco products will be subject to the tobacco products tax. Tobacco products include, but are not limited to:

Little cigars (little cigars were previously considered cigarettes for taxation purposes and required a cigarette tax stamp prior to the passage of Proposition 56; however, beginning April 1, 2017, little cigars will be taxed as a tobacco product)

City of Atlanta increased sales tax

On March 1, 2017, the sales tax rate in the City of Atlanta increased to 8.5%.

Sales and use tax returns for quarterly filers are next due on April 20, 2017. To properly report City of Atlanta taxable sales and sales tax, quarterly filers must follow the steps below.

Quarterly Filers Reporting on the Paper ST-3 Return

1. On or before April 20, 2017, report sales and use tax for the 1st quarter of 2017 on Form ST-3 that is effective for March 2017 sales.

Nebraska Wholesalers of Cigarettes and/or Roll-your-own Tobacco Products Compliance

To ensure compliance with the cigarette and tobacco products tax laws of Nebraska, every resident and nonresident licensed wholesale dealer that sells cigarettes and RYO tobacco to retailers in Nebraska should:

• Verify that all cigarettes and RYO tobacco products that are delivered to a Nebraska retailer are listed on the Directory. Cigarettes and RYO tobacco products that are not listed on the Directory should not be delivered to a Nebraska retailer.

Ohio Cigarette and Other Tobacco Products Tax filings are moving to XML electronic filings

The Ohio Department of Taxation continues to prepare for the electronic filing of cigarette and other tobacco products tax returns. The new tobacco file filling system will accept tax returns in XML or ASCII format. Ohio is currently conducting testing with filers and invites all filers to send their formatted electronic files using the new XML or ASCII format to the Department for testing when possible. http://www.tax.ohio.gov/excise/CigMSAOther.aspx

Texas Tobacco RITS Report Format Changed

Texas Tobacco RITS Report Format Changed

Texas changed the Tobacco Retailer Inventory Tracking System (RITS) report to include tobacco product class data. Starting with Nov 2016 reports, tobacco distributors and wholesales are required to report more data about sales to retailers. The new format requires item unit of measure UOM field to specify whether the product is classified as class B, C, D, or F of cigars. Also whether OTP products should be measured as quantity or total ounces. The report is due on the 25th of each month.

Florida Fuel Tax Rates Updated

Florida Fuel Tax Rates Updated

Beginning Jan 1, 2017, Florida statewide tax rates on motor fuel and diesel fuel will increase.

The state tax rate on motor fuel will increase from 17.3 cents per gallon to 17.4 cents per gallon. The inspection fee on motor fuel will remain .125 cents per gallon. The county tax rate (ninth cent, SCETS, and local option tax rates) on motor fuel is different for each county.

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