West Virginia – New Exemption Regulations for Government Contractors

SALT Report 1162 – West Virginia has adopted regulations regarding a per se exemption from consumers’ sales and service tax and use tax for contractor purchases used in public service districts or government owned water and sewer utilities. The ex… Continue reading West Virginia – New Exemption Regulations for Government Contractors

Washington – Tax Guidance Issued for New Businesses

SALT Report 1161 – The Washington Department of Revenue has issued a workbook for new businesses to provide guidance on the applicability of business and occupation (B&O) tax and retail sales and use tax. The workbook was created to help businesse… Continue reading Washington – Tax Guidance Issued for New Businesses

Ohio – Contractor Liable for Tax on Construction Materials

SALT Report 1160 – An Ohio Court of Appeals upheld a ruling assessing Ohio use tax against a pole building contractor. The court determined that the taxpayer was a construction contractor and under Ohio law, contractors are the consumers of tangib… Continue reading Ohio – Contractor Liable for Tax on Construction Materials

Colorado – Machinery and Equipment Used for Generating and Distributing Electricity is Exempt

SALT Report 1159 – A Colorado Court of Appeals found that a Colorado taxpayer was entitled to a sales and use tax refund on purchases of machinery and machine tools used in the production and distribution of electricity. The court found that elect… Continue reading Colorado – Machinery and Equipment Used for Generating and Distributing Electricity is Exempt

California – Use Tax Clearance for DMV Registration

SALT Report 1158 – The California State Board of Equalization has updated their guidance for obtaining a Use Tax Clearance when registering vehicles or vessels with the Department of Motor Vehicles. Unless exempted, either sales or use tax applies… Continue reading California – Use Tax Clearance for DMV Registration