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Louisiana Announces Local Sales and Use Tax Voluntary Disclosure Program

PDF/Printer Friendly Version In fulfillment of its enabling legislation, the Louisiana Uniform Local Sales Tax Board (Board) announced a uniform voluntary disclosure agreement (VDA) program for local sales and use tax effective March 20, 2019. This new regulation announced by the Board outlines the details and the requirements of the VDA program. As part of the VDA, an applicant agrees to voluntarily pay tax and interest due on a previously undisclosed liability involving a local sales or use tax, and the collector agrees to waive payment of the delinquent penalty associated with that liability and to not pursue sales or use tax liabilities prior to the look-back period listed in the agre

Ohio Sales and Use Tax Manufacturing Rule Gets Updated

PDF/Printer Friendly Version As part of the five-year rule review process required for State agencies, the Ohio Department of Taxation (Department) has reviewed and updated (effective 3/24/2019) Ohio Administrative Code (OAC) 5703-9-21, the sales and use tax manufacturing rule (“Rule”). Most of the changes to the Rule are grammatical or gender-neutral revisions. The following changes were made to update the Rule to reflect statutory changes to Ohio Revised Code (R.C.) 5739.01, 5739.011 and 5739.02: The definition of “manufacturer” found in OAC 5703-9-21(B)(4) was changed to include persons that remove soil, dirt, or other contaminants from, or otherwise prepare in a suitable condition for

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