Department of Revenue Proposes Rules
August 1, 2019
The Department of Revenue has submitted Notices of Intended Action for two rules that affect ABI member companies. The first is ARC 4561C, a rule that changes the filing requirements for W-2 and 1099 forms to extend the filing deadline to Feb. 15 and only requires filing when a tax has been withheld. Read the rule. If you have feedback on the language, please contact Nicole Crain by August 16.
The second rule relates to the sales tax exemption for commercial enterprise as passed in the 2018 legislative session. The rule explains what a commercial enterprise is and lists examples. The rule also defines non-commercial purposes and de minimus to help provide clarity to business taxpayers. Read the rule. If you have feedback on ARC 4562C, please contact Nicole Crain by August 16.