21 April 2010, Kansas sales and use tax provisions have been amended to conform with recent changes in the Streamlined Sales and Use Tax Agreement (SSUTA).  Some of the changing provisions include those governing exemption certificates, rate changes, and the provisions governing direct mail sourcing.

On 29 March 2010, Governor Mitch Daniels signed the state budget, effective 1 July 2010, which amends the sales and use tax laws to comply with the requirements of the Streamlined Sales and Use Tax Agreement (SSUTA).  Some of the changes consist of eliminating the Indiana tax rate brackets, and adding or amending definitions, for example, the definition of “retail merchant” is expanded to include anyone entering into a computer software maintenance contract.

The Missouri Senate passed legislation that would allow voters in Jackson, Clay, Platte, and Cass counties decide whether to establish a sales tax up to one-quarter percent to support the Kansas City Zoo.

A bill which exempts the purchase of firearms from West Virginia’s 6% sales tax during the first weekend of each October has been approved by the Senate. Governor Joe Manchin expressed concerns about the state’s revenues. He agreed to give the bill a full review, but would not rule out the possibility of a veto.

Voters in Maine will have the opportunity to veto a tax reform on the June ballot.  The law lowers the top income tax rate, expands the sales tax to new goods and services and raises the meals and lodging tax.

The Virginia Department of Taxation issues guidelines and rules for “Get Square VA,” the 2009 Virginia a tax amnesty program, which runs from October 7th through December 5th.  For eligible tax filers with delinquent tax payments, all penalties and one half of the accrued interest will be waived when the total due payments and one half of the accrued interest is paid.  See Virginia Public Document Ruling 09-140, 09/28/2009, or Virginia State ordinance L. 2009, S1120 (c. 611), for more details and eligibility requirements.

Effective 27 August 2009, HB 148 was passed, giving local taxing authorities the right to impose, subject to voter approval, a 0.5% local sales and use tax to fund public transportation systems. Certain counties that operate public transportation are allowed to levy an additional 0.25% local sales tax to fund it’s public transportation.

North Carolina’s Governor has signed budget bill (SB 202) into law containing several tax law changes, including a 1% increase to the state sales and use tax rate effective 1 September 2009 to 1 October 2009, and an additional increase of 0.25% effective 1 October 2009 for a total rate of 5.75%.  Also included is the “Amazon Law,” requiring the collection of sales tax on sales to in-state purchases depending on the affiliates nexus connection, as well as expanding the tax base on digital property.

Governor Haley Barbour signed House Bill 1461 into law effectively making the rental and or purchase of digital goods taxable effective 1 July 2009.

EXEMPTION OF ALL SALES OF NON-PREPARED FOOD ITEMS FROM BOROUGH TAX

Beginning 1 July 2009 through 30 June 2011, SB 275 states that Colorado vendors will no longer be able to retain any amount of taxes collected to cover a vendor’s expenses for collecting and remitting the state sales tax. The bill also states that any return made prior to 1 August 2009 a vendor shall not be liable for any interest or penalty imposed as a result of any error.