Tennessee – Lawnmowers Not Eligible for Agricultural Exemption

SALT Report 1350 – SALT Report 1350 – The Tennessee Department of Revenue issued a Letter Ruling regarding the taxability of lawnmowers and the use of agricultural exemptions. For the sale of a lawnmower to be exempt under Tennessee Cod Ann. 67-… Continue reading Tennessee – Lawnmowers Not Eligible for Agricultural Exemption

Tennessee – Drop Shipment Transactions

SALT Report 1348 – The Tennessee Department of Revenue issued a letter ruling regarding the taxability of drop-ship transactions. Drop shipment delivery generally means the shipment of goods from a manufacturer or supplier directly to the customer… Continue reading Tennessee – Drop Shipment Transactions

Hawaii – Click-Through and Affiliate Nexus Bill Pre-filed

SALT Report 1347 – The Hawaii House of Representatives has pre-filed a bill that includes use tax click-through nexus and affiliate nexus provisions. Under H.B. 1694, a person “engaged in business in the state” would now be considered a “seller” a… Continue reading Hawaii – Click-Through and Affiliate Nexus Bill Pre-filed