Texas – Exemption for Labor When Mandated by Law

SALT Report 1290 – The Texas Comptroller’s newsletter discusses sales tax exemptions for certain repair services pursuant to the Radiation Control Program. Under Texas Tax Code Section 151.338, a sales tax exemption is allowed for repair, remodeli… Continue reading Texas – Exemption for Labor When Mandated by Law

Michigan – Department of Treasury Reminds Residents of Use Tax Liability

SALT Report 1289 – The Michigan Department of Treasury issued a release reminding residents that use tax may be owed on online purchases made from out-of-state retailers, such as e-commerce retailers, TV home-shopping networks, and catalog retaile… Continue reading Michigan – Department of Treasury Reminds Residents of Use Tax Liability

Kansas – Taxability of Aviation Gasoline and Jet Fuel

SALT Report 1287 – The Kansas Department of Revenue issued an opinion letter addressing the taxability of sales of aviation gasoline and jet fuel to a private fixed-base operator (FBO) on a military base that resells the fuel to the final consumer… Continue reading Kansas – Taxability of Aviation Gasoline and Jet Fuel