The Wisconsin Department of Revenue has made electronic filing mandatory for any taxpayers whose tax payments in the prior year were $10,000 or more. Hardship waivers are available in appropriate circumstances. The Department will also no longer mail paper copies of returns, on Form ST-12. View Department’s letter.
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The Georgia Department of Revenue has implemented a new online system in the Georgia Tax Center (GTC) replacing the e-File/e-Pay system. Because of many customer difficulties logging into, filing, and remitting payments in the GTC, all penalties assessed to taxpayer accounts attempting to use the GTC for the May 2009 returns due June 20, 2009 will be suspended. View Press Release.
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The West Virginia Department of Revenue has exempted sales of prewritten computer software, computers, computer hardware, servers, and building materials and tangible personal property to be installed into a building or facility for direct use in a high-technology business or an Internet advertising business. An “Internet advertising business” is a for-profit business whose primary business is advertising on the Internet. In addition, the Internet must be its sole advertising communications medium. This is effective July 1, 2009
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Sales of tangible personal property by certain non-profit organizations are exempt from sales tax if the proceeds from the sales are used only for exempt purposes with no benefit to any individual. The exemption applies to artwork sales donated to non-profit organizations, artwork sales by the non-profit organization purchased by an artist; tangible personal property sales at a non-profit organization’s gift shop or at an event organized by volunteers.
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The Mississippi State Tax Commission has adopted final amendments that clarify the tax treatment of rebates, discounts, and buy downs. Discounts given through seller’s loyalty cards or other customer discount cards are treated as store coupons. In these cases, tax exemptions apply if sellers are not reimbursed by third parties. Discounts given through the use of these cards are treated as manufacturer’s coupons and subject.
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The Mississippi State Tax Commission has adopted final amendments that clarify the tax treatment of items delivered out of state or drop-shipped into Mississippi. For drop shipments, retailers with valid Mississippi sales tax permits must provide a copy of the permit to their primary sellers. This makes the first sale a nontaxable transaction and requires the retailer to collect sales tax on the sales to their Mississippi customers. If retailers are not registered to do business in Mississippi and the primary sellers have nexus in Mississippi, the sales to the retailers are taxable by the primary sellers who must collect and remit the tax.
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