Current Tax Trends and Developments at the Hartman SALT Conference

SALT Report 1185 – The 18th annual Professor Paul J. Hartman Memorial State and Local Tax Forum took place October 25–27 in Nashville, Tennessee. The annual conference addresses developments and trends with regard to state and local taxation. The … Continue reading Current Tax Trends and Developments at the Hartman SALT Conference

Tennessee – Heart Valve Devices are Exempt

SALT Report 1184 – A device used to repair damaged heart valves is exempt from sales and use tax under Tennessee Code 67-6-314(1) which provides an exemption for prosthetic devices that are for human use. The device satisfies the exemption requi… Continue reading Tennessee – Heart Valve Devices are Exempt

Tennessee – Imaged Invoices are Acceptable Records

SALT Report 1183 – The Tennessee Department of Revenue has ruled that they will accept, “imaged invoices that are maintained in an electronic storage system that preserves document legibility and integrity, in lieu of hard copy invoices.” With… Continue reading Tennessee – Imaged Invoices are Acceptable Records

West Virginia – Local Sales and Use Tax Guidance

SALT Report 1182 – The West Virginia State Tax Department has issued guidance on the application of municipal sales and use taxes. The city of Williamstown is the only municipality in the state to implement a 1% municipal sales and use tax which t… Continue reading West Virginia – Local Sales and Use Tax Guidance

Texas – New Alcohol Sales Reporting Requirements

SALT Report 1181 – The recent enactment of H.B. 11 requires brewers, manufacturers, and package store local distributors to submit monthly electronic files reporting all sales of alcoholic beverages to Texas retailers, such as bars and restaurants… Continue reading Texas – New Alcohol Sales Reporting Requirements