Business Taxes Committee – 2004 Meeting Schedule & List of Topics

Current as of February 1, 2005

Meeting Date Topic Material or Minutes Available
1/27/04 Should Regulation 1584, Membership Fees, be updated to address the application of tax to sales of memberships, when the person who sells the memberships is not the person who sells tangible personal property at the membership stores? Issues Paper 03-018
1/27/04 BTC Meeting Minutes
1/27/04 Proposed revisions to Business Taxes Committee Procedures Manual Section 500.15, Audit and Compliance Manual Revisions Memo to Board 1-16-04
1/27/04 BTC Meeting Minutes
Business Taxes Committee Procedures Manual - Current
(Removed from agenda) Proposed regulatory changes regarding supporting documentation for sales to the U.S. Government (Regulation 1614) Initial Discussion Paper - Sales to the U.S. Government
(Removed from agenda) Proposed regulatory changes regarding procedures for documenting exempt sales of vehicles to foreign consuls (Regulation 1619) Initial Discussion Paper--Foreign Consuls
Postponed Should a sales tax permit be issued to Lands' End, an out-of-state retailer who currently collects and reports use tax, if title to the property passes in-state and the retailer's sole activity at its in-state location is performing customer credit checks which previously has not been considered sales negotiation? If so, the incidence of tax would shift from consumers to the retailer, and the allocation of the local portion of the tax collected would shift from cities and counties where the buyers reside to the local government where the credit check activity is performed. Issue Paper 04-003
(Removed from agenda) Discussion regarding place of sale when sales orders are accepted and processed electronically Status Report - Electronic Sales
12/14/04 Proposed Special Taxes regulation regarding requirements for electronic funds transfer reporting (proposed Regulation 4905) Issue Paper 04-013
12/14/04 BTC Meeting Minutes