SC&H Group Blog: "Expertise Beyond the Numbers"

State & Local Tax Updates: California Sales & Use Tax for Gift Wrapping; Iowa E-15 Plus Gasoline Promotion Tax Credit; and Tennessee Real Property Tax

Through its content-sharing partnership with Thomson Reuters Checkpoint, SC&H Group’s State and Local Tax practice has compiled the following round up of actionable state tax news.

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CaliforniaCorporate Income Tax — California tax practitioner hotline.
The California Franchise Tax Board (FTB) is offering a webinar on what tax practitioners should do before calling the FTB Tax Practitioner Hotline. The webinar will begin at 10:00 a.m. on Tuesday, June 10, 2014, and will last for 30 minutes. The presenter will review, among other things, security and disclosure, types of calls with which the Hotline can and cannot assist practitioners, and transcript v. tax computation. Practitioners may register for the webinar at https://www2.gotomeeting.com/register/691236722.

CaliforniaCigarette, Alcohol & Miscellaneous Taxes — Tire fee.
The California State Board of Equalization has updated its Publication 91, California Tire Fee, by adding a section on Sales Suppression Programs and Devices. The new section says that (1) it is a crime for anyone to knowingly sell, purchase, install, transfer, or possess software programs or devices that are used to hide or remove sales and to falsify records; (2) using these devices gives an unfair competitive advantage over business owners who comply with the law and pay their fair share of taxes and fees; and (3) violators could face up to three years in county jail, fines of up to $10,000, and will be required to pay all illegally withheld taxes, plus penalties including applicable interest and fees. Publication 91 provides guidance on the California tire fee, which is a fee California imposes on the purchase of a new tire. ( California SBE Information Publication 91, 05/01/2014 .)








CaliforniaPersonal Income Tax — Tax practitioner hotline.
The California Franchise Tax Board (FTB) is offering a webinar on what tax practitioners should do before calling the FTB Tax Practitioner Hotline. The webinar will begin at 10:00 a.m. on Tuesday, June 10, 2014, and will last for 30 minutes. The presenter will review, among other things, security and disclosure, types of calls with which the Hotline can and cannot assist practitioners, and transcript v. tax computation. Practitioners may register for the webinar at https://www2.gotomeeting.com/register/691236722.

CaliforniaSales And Use Tax — Combination packages and gift wrapping.
The California State Board of Equalization has revised its Publication 106, Combination Packages and Gift Wrapping, by making changes in the table entitled “Applying Sales Tax to Gift-Wrapping Charges” with respect to a food product as the item wrapped. For such an item, the table now provides that the gift-wrapping charge is taxable if (1) the sale is taxable or (2) your business did not make the sale. Previously, the table provided that the gift-wrapping charge was taxable if (1) the wrapping charge is greater than the value of the food product or (2) you did not sell the food product yourself. Publication 106 summarizes the California sales and use tax law with respect to combination packages, which may include food or a combination of food and nonfood items, and gift wrapping. ( California SBE Information Publication 106, 05/01/2014 .)

ColoradoSales Tax Rates — Service fee.
The Department of Revenue has announced that the service fee (also know as the vendor’s fee or discount fee) will return to a rate of 3.33% for returns filed timely on or after July 1, 2014. State sales tax, retailer’s use tax, aviation sales tax and Denver metro area special district taxes will be affected by the change. (Colorado Service Fee (Discount) Going Back Up July 1, 2014, Colorado Department of Revenue, 05/22/2014.)

ColoradoPersonal Income Tax — Exemption for emergency relief workers.
L. 2014, H1003, effective 08/06/2014, creates an tax exemption for the Colorado sourced income earned by nonresident individuals who work in Colorado temporarily to assist with disaster relief activities. Such individuals who have no other Colorado income are not required to file Colorado income tax returns.

ColoradoReal Property — Tax reimbursement—property destroyed by natural cause.
L.2014, H1001, effective for tax years commencing on or after 01/01/2013, creates a property tax reimbursement program for taxpayers who owe tax on real or business personal property that has been destroyed by a natural cause. On or before December 15 of each tax year, the county assessor will forward to the county treasurer a report of the taxable real or business personal property in the county that was destroyed by a natural cause through November of the year. The county treasurer must then verify the total amount of the property tax that is eligible for reimbursement and the state treasurer will issue a reimbursement warrant. Within 30 calendar days of the receipt of monies from the state treasurer, the county treasurer will apply a credit to the tax bill of the destroyed property or pay the property tax owed for each destroyed property. If the tax due for the destroyed property has already been paid, the country treasurer will issue a reimbursement to the taxpayer’s last recorded mailing address.

ColoradoReal Property — Property tax exemption—qualifying business entities.
L. 2014, H1349, effective for property tax years commencing on or after 01/01/2014, exempts from property tax real and personal property owned by a “qualified business entity,” i.e., a limited partnership or limited liability company: (1) that is formed for the purpose of obtaining federal tax credits and that obtains such credits, and (2) the general partner or the managing member of which is an entity that would qualify for an existing property tax exemption for charitable, religious, or educational purposes. The property exempted must be used for charitable, religious, or educational purposes.

ColoradoSales And Use Tax — Machinery exemption.
The District Court granted the taxpayer’s motion for summary judgment. The taxpayer, a natural gas processor, sought to apply the manufacturing machinery exemption available under Colo. Rev. Stat. § 39-29-709(1)(c)(III) to machinery used to manufacture natural gas liquid commodities and pipeline quality natural gas from raw natural gas. The Department of Revenue argued that the exemption did not apply to the taxpayer’s activities because an amendment to the enterprise zone manufacturing exemption (enacted 17 years after the general manufacturing machinery exemption) which specifically made the enterprise zone exemption applicable to “refining” and “processing” implied that the definition of manufacturing under Colo. Rev. Stat. § 39-29-709(1)(c)(III) must not have included such activities. The court found that an amendment could not be used to infer the intent of an earlier legislature with respect to an unrelated statute. Consequently, the court examined whether the activities qualified as manufacturing under the definition set forth in the general manufacturing machinery exemption. Colo. Rev. Stat. § 39-29-709(1)(c)(III) defines manufacturing as “the operation of producing a new product, article, substance, or commodity different from and having a distinctive name, character, or use from raw or prepared materials.” The taxpayer’s activities, which consisted of processing raw, unusable natural gas into natural gas liquids (NGLs) and marketable natural gas were deemed to satisfy the definition of “manufacturing” because the raw natural gas can be considered both a raw and prepared material and the NGLs and natural gas produced by the taxpayer are separate and distinct products. (DCP Midstream, LP v. Department of Revenue, Colo. Dist. Ct. (Denver County), Dkt. No. 2012CV5998, 03/19/2014.)

ColoradoSales And Use Tax — Service fee.
The Department of Revenue has announced that the service fee (also know as the vendor’s fee or discount fee) will return to a rate of 3.33% for returns filed timely on or after July 1, 2014. State sales tax, retailer’s use tax, aviation sales tax and Denver metro area special district taxes will be affected by the change. (Colorado Service Fee (Discount) Going Back Up July 1, 2014, Colorado Department of Revenue, 05/22/2014.)

ColoradoSales And Use Tax — Exemption—biogas production systems.
L. 2014, H1159, effective 05/21/2014, exempts all sales, storage, and use of components used in biogas production systems for the production of biogas for sale to a power generator, as a transportation fuel, or as renewable natural gas from sales and use tax. “Components used in biogas production systems” includes all tangible personal property used in connection with the production of biogas and related solid by-products and liquid by-products, including but not limited to: anaerobic digestion systems, including but not limited to truck weighing equipment, truck unloading equipment, manure receiving pits, substrate storage tanks, substrate receiving pits, dosing tanks, anaerobic digester tanks, natural gas-fired boilers, blowers, pumps, electrical equipment, control systems, piping, valves, and related tangible personal property; biogas upgrade systems, including but not limited to pressurized gas processing technology systems, oxygen removal gas systems, booster compressors, ground flares, dryers, pumps, electrical equipment, control systems, gas pipeline interconnection equipment, piping, valves, hydrogen sulfide gas lean up systems, and related tangible personal property; and digested solids systems, including but not limited to holding pits, centrifuges, other dewatering equipment, pumps, electrical equipment, control systems, conveyors, water storage ponds and related equipment, piping, valves, and related tangible personal property. The exemption applies to sales tax levied by cities and towns, and is repealed effective July 1, 2019.

IowaCorporate Income Tax — Iowa E-15 plus gasoline promotion tax credit.
L. 2014, S2344, effective 05/01/2014 and applicable retroactively to tax years beginning on and after 01/01/2014, changes the designated rate of the E-15 plus gasoline promotion tax credit to occur over three periods within each calendar year at the following rates: 3¢ per gallon for the first period beginning January 1 and ending May 3; 10¢ per gallon for the second period beginning June 1 and ending September 15; and 3¢ per gallon for the third period beginning September 16 and ending December 31.

IowaCredits and Incentives — E-15 plus gasoline promotion tax credit.
L. 2014, S2344, effective 05/01/2014 and applicable retroactively to tax years beginning on and after 01/01/2014, changes the designated rate of the E-15 plus gasoline promotion tax credit to occur over three periods within each calendar year at the following rates: 3¢ per gallon for the first period beginning January 1 and ending May 3; 10¢ per gallon for the second period beginning June 1 and ending September 15; and 3¢ per gallon for the third period beginning September 16 and ending December 31.

IowaPersonal Income Tax — E-15 plus gasoline promotion tax credit.
L. 2014, S2344, effective 05/01/2014 and applicable retroactively to tax years beginning on and after 01/01/2014, changes the designated rate of the E-15 plus gasoline promotion tax credit to occur over three periods within each calendar year at the following rates: 3¢ per gallon for the first period beginning January 1 and ending May 3; 10¢ per gallon for the second period beginning June 1 and ending September 15; and 3¢ per gallon for the third period beginning September 16 and ending December 31.

IowaSales And Use Tax — Biodiesel production refund.
L. 2014, S2344, effective 07/01/2014, extends the 2¢ biodiesel production refund payment rate to January 1, 2018. The refund payment had been scheduled for repeal on January 1, 2015. The amount of the refund is calculated by multiplying a designated rate by the total number of gallons of biodiesel produced by the biodiesel producer in Iowa during each calendar year quarter.

LouisianaReal Property — Assessor’s consultants.
A local tax assessor has the legal authority to contract with a consultant to assist the assessor in the valuation of personal property that is subject to uncollected tax. The consultant could provide the assessor with information and data allowing the assessor to either assess personal property that currently is not being assessed or to reassess property that should have a higher valuation based on some information provided by the consultant. Additionally, an assessor and tax recipient bodies that would directly benefit from the services provided by a consultant can validly enter into a cooperative endeavor agreement, under the authority of 1974 La. Constitution VII § 14(C) , whereby the tax recipient bodies that receive an increase in tax contributions directly attributable to information and data provided to the assessor by the consultant can agree to pay a one time, pro rata share for the services provided by the consultant out of the proceeds of the increased tax revenue received. (OAG, 14-0040 , 05/16/2014.)

LouisianaSales And Use Tax — 2014 sales tax holiday for hurricane-preparedness items.
The Department of Revenue issued a reminder that the annual Louisiana Hurricane Preparedness Sales Tax Holiday for 2014 begins at 12:01 a.m. on Saturday, May 24, 2014 and ends at 11:59 p.m. on Sunday, May 25, 2014. On those two days, the 4% state sales tax does not apply to the first $1,500 of the sales price of each of the following items purchased: portable-self-powered light sources; portable self-powered radios, two-way radios, or weather-band radios; tarpaulins or other flexible waterproof sheeting; ground anchor systems or tie-down kits; gas or diesel fuel tanks; packages of AAA-cell, AA-cell, C-cell, D-cell, 6-volt, or 9-volt batteries (except automobile or boat batteries); cell phone batteries and chargers; non-electric food storage coolers; portable generators; storm shutter devices; carbon monoxide detectors; and reusable cooling products, such as blue ice. The state sales tax holiday does not apply to hurricane-preparedness items or supplies purchased at airports, public lodging establishments or hotels, convenience stores, or entertainment complexes. Local sales taxes continue to apply to such items unless local taxing authorities specifically exempt them. (For a more detailed discussion of this sales tax holiday, see State & Local Taxes Weekly, Vol. 25, No. 18, 05/05/2014). ( Louisiana Revenue Bulletin Louisiana Revenue Information Bulletin 14-010, 05/21/2014 .)

MichiganReal Property — Delinquent tax revolving fund.
L. 2014, S562 (P.A. 126), effective 05/20/2014,n amends the provisions that allow counties to create a delinquent tax fund to provide that if the board of commissioners reduce the interest rate on the recovery of uncollected delinquent taxes, that decrease will not apply to any year’s delinquent taxes when borrowing against that tax year’s delinquent taxes that occurred before the board adopted a resolution to reduce the interest rate. The bill also provides that an amount due to a county from a local taxing unit or the State for a prior year’s uncollected delinquent tax would be a lien against future delinquent tax payments payable to a local unit or the State. The lien would be satisfied by offsetting the amount due to the county from the local taxing unit or the State when the county made distributions from the delinquent tax revolving fund to the local taxing unit or the State in a subsequent year.

MichiganReal Property — Principal residence exemption claim.
The Michigan Court of Appeals has approved for publication its decision that property taxes were owed on a parcel of property for the tax years a trust was ineligible for a principal residence exemption (PRE), even though the trust had requested that the PRE be rescinded after the property owner’s death and the local assessor did not remove the PRE. In 2003, the property owner executed a quitclaim deed of the property in issue to herself as trustee of the trust. In 2004, after the property owner’s death, the trust filed a request to rescind the PRE, but the local assessor mistakenly believed that it was unnecessary to remove the PRE until the property was sold and did not effectuate the trust’s rescission. The Department of Treasury later assessed tax for the years 2005 through 2007 when the trust was ineligible for, yet received a PRE, although the Department did not assess any interest or penalties. Mich. Comp. Laws Ann. § 211.7cc(2) provides that an affidavit for a PRE filed before January 1, 2004 remains in effect until rescinded and the court held that the trust benefited from that claim despite an ineffectual attempt to rescind the PRE. The court also noted that the legislature’s inclusion of scenarios where an assessor failed to rescind a PRE as requested and where a rescinded PRE had not been removed from the tax rolls indicate that a claim can continue to exist despite the intention to have it removed. (Marie de Lamielleure Trust v. Department of Treasury, Mich. Ct. App., Dkt. No. 313753, 03/20/2014, approved for publication 05/20/2014.)

MinnesotaPersonal Income Tax — Charitable deduction—assignment of contract for deed.
The Department of Revenue properly denied a charitable deduction for the taxpayer’s assignment of a contract for deed to a religious organization because the taxpayer failed to obtain and attach a qualified appraisal of the contract for deed to his tax return and failed to provide the Commissioner with a contemporaneous written acknowledgment as required under the Internal Revenue Code. The Minnesota income tax is based on federal taxable income, and so the federal requirements for a qualified charitable deduction apply for Minnesota income tax purposes. The taxpayer unsuccessfully argued that an appraisal is unnecessary to determine the fair market value of his contribution because it can be ascertained by the remaining unpaid principal on the deed. The Tax Court said that the contract for deed is not a part of the record in this case; the taxpayer failed to introduce evidence concerning how the parties to the deed arrived at the price stated therein; and even if the deed was in the record and had demonstratively achieved fair market value on the day of its execution, it would not establish the fair market value of the property at the time of the contribution as required under the Internal Revenue Code. Also, the taxpayer’s assertion that a qualified appraisal is unnecessary is incompatible with the plain meaning of IRC § 170(f). Further, the taxpayer failed to establish that he qualified for any exception to the qualified appraisal requirement listed in IRC § 170(f)(11)(A)(ii). Finally, the taxpayer failed to provide to the Commissioner of Revenue a contemporaneous written acknowledgment of the deed contribution from the religious organization as required under IRC § 170(f)(8), and there was no information that the religious organization filed a return that included the information described in IRC § 170(f)(8)(B), which could have alleviated the taxpayer from the substantiation requirements of IRC § 170(f)(8). (Kenneth Spohn v. Commissioner of Revenue, Minn. Tax Ct., Dkt. No. 8501-R, 05/15/2014.)

New MexicoSales And Use Tax — Reliance on professional advice.
The taxpayer was liable for a civil penalty for negligence in not paying gross receipts tax. The Department assessed the taxpayer for unpaid gross receipts tax, penalty and interest for the tax period from January 31, 2006, through November 30, 2012. The taxpayer filed a protest to the assessment in regard to the penalty, but admitted liability to the principal and interest. At the hearing, a representative of the taxpayer, who was not employed by the taxpayer in 2006, testified that the taxpayer’s controller at the time, a CPA, performed “due diligence” in determining whether the taxpayer’s activities were subject to tax in each state they did business in. The taxpayer was unable to provide evidence as to what type of review was done by the CPA, or that the taxpayer relied on incorrect tax advice of the CPA. The taxpayer was unable to prove that it was not negligent in failing to file gross receipts tax for the period in question. (In the Matter of the Protest of PPR Healthcare Staffing, N.M. Taxation and Revenue Department Decision and Order No. 14-15, 04/28/2014.)

OregonPublic Utilities — Appeals court determined ISP registration fee barred but upheld license fee.
Although the Oregon Court of Appeals held that a city’s imposition of a telecommunications service provider registration fee against an Internet service provider is barred by the federal Internet Tax Freedom Act, the court did find that imposing the city’s license fee in exchange for use of the city’s right-of-way to provide the telecommunications service is not barred. Additionally, the appeals court determined that the trial court was in error in concluding that the city’s enforcement of the license fee was unconstitutional under the equal protection clause because the taxpayer failed to prove that the city intentionally discriminated by not imposing the fee on Internet service resellers. (City of Eugene v. Comcast of Oregon II, Inc., Or. Ct. App., Dkt. No. A147114, 05/21/2014.)

PennsylvaniaReal Property — Standing to protest assessment.
The trial court did not err in quashing the appeal of a mortgagee, finding that the mortgagee’s interest in the property was not sufficient to confer standing to protest assessments. A mortgagee filed an appeal of taxes assessed against property on which a mortgage was held based on provisions in the mortgage and security agreement that gave the mortgage the right to act as attorney-in-fact in the event that the property owners failed to maintain and preserve the property, and specifically allowed the mortgagee to make expenditures in connection with maintaining and preserving the property and enforcing the mortgage and note. The mortgagee claimed that the right to act as attorney-in-fact, and its equitable interest in the property were sufficient grounds for finding that the mortgagee had standing to challenge the taxes. However, nothing in the document specifically granted the mortgagee any authority with respect to taxes, and the mortgagee was not the person or entity responsible for paying the taxes under the terms of the mortgage. Pennsylvania courts have found standing to challenge an assessment where the party had an ownership interest in the land through equitable title or possession of the property under a lease agreement that required the tenant to pay the real estate taxes, however, since the mortgagee was not responsible for the payment of real property taxes, the mortgagee’s interest was merely a security interest, and the mortgagee did not possess an ownership interest sufficient to confer standing to challenge tax assessments. (Mountain Manor Development : Company LP v. Monroe County Board of Assessment : Appeals, Pa. Commw. Ct. Dkt. No. 1187 C.D. 2013, 05/22/2014 (opinion not reported).)

South CarolinaCorporate Income Tax — Exceptional needs children scholarship credit–update.
The Department of Revenue has updated the amount of remaining credit available under the Exceptional Needs Children Scholarship Credit and is at $6,423,135, as of May 21, 2014 (previously $6,858,140). The total amount credit which may be awarded statewide cannot exceed $8 million. The credit is available for contributions made between January 1, 2014 and June 30, 2014, to nonprofit scholarship funding organizations. to provide grants for tuition, transportation, and textbooks to exceptional needs children enrolled in eligible schools, provided the contribution is note designated for a specific child or school. The credit is non-refundable and cannot exceed 60% of a taxpayer’s total tax liability. Corporations may not transfer the credit unless all of the assets of the corporation are conveyed in the same transaction. Taxpayers may apply for the credit using Form TC-57A. A listing of nonprofit scholarship funding organizations is available on the website of the Education Oversight Committee. (Exceptional Needs Children Scholarship Credit, 05/21/2014.)

South CarolinaCredits and Incentives — Exceptional needs children scholarship credit—update.
The Department of Revenue has updated the amount of remaining credit available under the Exceptional Needs Children Scholarship Credit and is at $6,423,135, as of May 21, 2014 (previously $6,858,140). The total amount credit which may be awarded statewide cannot exceed $8 million. The credit is available for contributions made between January 1, 2014 and June 30, 2014, to nonprofit scholarship funding organizations. to provide grants for tuition, transportation, and textbooks to exceptional needs children enrolled in eligible schools, provided the contribution is note designated for a specific child or school. The credit is non-refundable and cannot exceed 60% of a taxpayer’s total tax liability. Corporations may not transfer the credit unless all of the assets of the corporation are conveyed in the same transaction. Taxpayers may apply for the credit using Form TC-57A. A listing of nonprofit scholarship funding organizations is available on the website of the Education Oversight Committee. (Exceptional Needs Children Scholarship Credit, 05/21/2014.)

South CarolinaPersonal Income Tax — Exceptional needs children scholarship credit—update.
The Department of Revenue has updated the amount of remaining credit available under the Exceptional Needs Children Scholarship Credit and is at $6,423,135, as of May 21, 2014 (previously $6,858,140). The total amount credit which may be awarded statewide cannot exceed $8 million. The credit is available for contributions made between January 1, 2014 and June 30, 2014, to nonprofit scholarship funding organizations. to provide grants for tuition, transportation, and textbooks to exceptional needs children enrolled in eligible schools, provided the contribution is note designated for a specific child or school. The credit is non-refundable and cannot exceed 60% of a taxpayer’s total tax liability. Corporations may not transfer the credit unless all of the assets of the corporation are conveyed in the same transaction. Taxpayers may apply for the credit using Form TC-57A. A listing of nonprofit scholarship funding organizations is available on the website of the Education Oversight Committee. (Exceptional Needs Children Scholarship Credit, 05/21/2014.)

TennesseeCigarette, Alcohol & Miscellaneous Taxes — TVA payments to counties and municipalities.
L. 2014, S1790 (c. 955), effective 05/19/2014, provides that certain provisions regarding the allocation of TVA’s payments to counties and municipalities will sunset in the 2017-2018 fiscal year rather than in the 2013-2014 fiscal year.

TennesseeCigarette, Alcohol & Miscellaneous Taxes — Title costs incurred by a natural gas marketer deductible.
L. 2014, S1477 (c. 942), effective 07/01/2014, allows a deduction from business taxes for any costs incurred by a natural gas marketer to take title to, transport, or deliver natural gas to customer facilities located in Tennessee, including pipeline charges, amounts paid to purchase natural gas, and transporting pipeline demand and reservation charges. “Natural gas marketer” means any business that is not regulated as to rates and services by the Tennessee regulatory authority and that provides for its customers within Tennessee: natural gas procurement; shipping; transportation; or ancillary services to procurement, shipping, or transportation of natural gas.

TennesseeReal Property — Unclaimed life insurance benefits.
L. 2014, S2516 (c.974), effective 07/01/2015, requires insurance companies to semi-annually check in-force life insurance policies, annuities, and account owners against a death master file (DMF) to see if the insured is deceased, and requires insurers to complete a good faith effort to confirm the death. When there is a death, the benefits from a life insurance policy, annuity or a retained asset account, plus any applicable accrued interest, must first be payable to the designated beneficiaries or owners, and in the event the beneficiaries or owners cannot be found, would escheat to the State of Tennessee as unclaimed property pursuant to the present Uniform Disposition of Unclaimed Property Act. This bill authorizes, but does not require, insurers to report and remit the proceeds of an unclaimed policy, annuity, or retained asset account to the appropriate state when the insurer, through good faith efforts as evidenced by appropriate documentation, has: (1) identified a person as deceased through a DMF match, or other information source; (2) validated the information through a secondary information source; (3) conducted reasonable search efforts for the beneficiary within 90 days after the insurer’s validation of the DMF match; and (4) determined that no beneficiary can be located within one year of the conclusion of search efforts. An insurer that remits the proceeds of an unclaimed policy, annuity or retained asset account to Tennessee will be relieved from all liability to any person relating to such proceeds.

TennesseeReal Property — Various provisions modified.
L. 2014, S1128 (c.938), effective 05/19/2014, permits assessors to require electronic filing of tangible personal property schedules and provides for a later filing deadline of April 15th if electronic filing is required. Tangible personal property assessments may be appealed directly to the State Board of Equalization until 45 days after the assessment change notice is sent. In connection with the property tax freeze act that applies to elderly persons, the base tax must be recalculated in any year in which the actual tax is less than the previously established base tax for the property. The legislation also provides that taxpayers applying for mitigation of forced assessments must follow the procedure, including appeal prescribed for the correction of errors under Tenn. Code Ann. § 67-5-509 . Mitigation must be requested by the same deadline that is provided for an amendment of a schedule in Tenn. Code Ann. § 67-5-903(e) . Tenn. Code Ann. § 67-5-1601 has been modified to permit the use of photos in addition to on-site reviews when reappraisals of property are performed.

UtahSales Tax Rates — Farr West to impose municipal transient room tax.
The Utah State Tax Commission has issued a bulletin informing taxpayers that the city of Farr West will being imposing the municipality transient room tax at a rate of 1.0%, making the total transient room tax 5.25%. The new tax rate goes into effective July 1, 2014. ( Utah Tax Commission Bulletin 3-14, 05/22/2014 .)

UtahSales And Use Tax — Farr West to impose municipal transient room tax.
The Utah State Tax Commission has issued a bulletin informing taxpayers that the city of Farr West will being imposing the municipality transient room tax at a rate of 1.0%, making the total transient room tax 5.25%. The new tax rate goes into effective July 1, 2014. ( Utah Tax Commission Bulletin 3-14, 05/22/2014 .)

VirginiaSales And Use Tax — Hurricane preparedness sales tax holiday.
The Virginia Department of Taxation has issued a reminder that Virginia’s annual hurricane preparedness sales tax holiday begins this Sunday, May 25, 2014, and runs through Saturday, May 31, 2014. During the holiday period, consumers may purchase portable generators used to provide light or communications or preserve food in the event of a power outage, and certain other hurricane preparedness equipment, exempt from sales and use tax. During the 2014 sales tax holiday period, the sales tax exemption will apply to portable generators, generator power cords, inverters, and inverter power cables with a selling price of $1,000 or less per item. Each article of other hurricane preparedness equipment with a selling price of $60 or less is also exempt. For the 2014 hurricane preparedness sales tax holiday and subsequent years, gas‐powered chainsaws with a selling price of $350 or less and chainsaw accessories with a selling price of $60 or less are added to the list of qualifying items. Retailers may absorb the sales and use tax on all other items sold during the same time period, thus relieving purchasers of the obligation to pay such tax. Retailers who elect to absorb such taxes will be liable for paying the tax to the Department. (Virginia Dept. Taxation, May Sales Tax Holiday: Hurricane and Emergency Preparedness Equipment, 05/22/2014.)

 

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