Missouri – Taxability of Logs Used in Construction

SALT Report 1440 – The Missouri Department of Revenue ruled that a taxpayer’s purchase of logs that were used in the construction of a winery did not qualify for the agricultural exemption and is subject to Missouri use tax. The logs were purchase… Continue reading Missouri – Taxability of Logs Used in Construction

New Mexico – Deductions for Construction Services, Equipment Leases, and Manufacturing

SALT Report 1439 – New Mexico has enacted legislation that provides a gross receipts deduction for construction-related services, a deduction for construction equipment leases, and expands the deduction for manufacturing consumables. Deduction for… Continue reading New Mexico – Deductions for Construction Services, Equipment Leases, and Manufacturing

Missouri –Taxability of Mandatory Software Maintenance and License Agreements

SALT Report 1438 – The Missouri Department of Revenue ruled that the amount paid for annual software maintenance and license agreements for canned computer software is subject to Missouri sales tax. In many cases, canned software programs typicall… Continue reading Missouri –Taxability of Mandatory Software Maintenance and License Agreements

Missouri – Exemptions for Body Armor and Uniforms Sold to Law Enforcement Agencies

SALT Report 1437 – The Missouri Department of Revenue ruled that the retail sale of body armor and uniforms to law enforcement agents are not subject to Missouri sales tax. The Department determined that law enforcement agencies are an agency of t… Continue reading Missouri – Exemptions for Body Armor and Uniforms Sold to Law Enforcement Agencies

Connecticut – Taxability of Medical Records

SALT Report 1436 – The Connecticut Department of Revenue ruled that medical records and data provided to patients, insurance companies, health care providers, attorneys, and federal or state agencies in a hard copy format are sales of tangible per… Continue reading Connecticut – Taxability of Medical Records