Kentucky – Taxpayer Not Entitled to Use Tax Credit

SALT Report 1455 – The Kentucky Board of Tax Appeals upheld a lower court’s denial of a use tax refund for a taxpayer who purchased construction equipment outside Kentucky and brought into Kentucky for use. The taxpayer purchased the equipment i… Continue reading Kentucky – Taxpayer Not Entitled to Use Tax Credit

Missouri – Taxability of Items Sold to Common Carriers

SALT Report 1454 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of items sold to common carriers that provide exemption certificates to retailers. The Department ruled that placards, decals, trailer seals, and… Continue reading Missouri – Taxability of Items Sold to Common Carriers

Utah – Taxability of Computer Software Maintenance Contracts, Repairs, and Renovations

SALT Report 1453 – Recently enacted legislation in Utah amends previous sales and use tax provisions regarding computer software maintenance contracts, repairs, renovations and products transferred electronically. The also bill updates prior defin… Continue reading Utah – Taxability of Computer Software Maintenance Contracts, Repairs, and Renovations

New York – Taxability of Botulinum Toxin and Dermal Fillers

SALT Report 1452 – The New York Department of Taxation and Finance has issued a sales and use tax memorandum regarding the taxability of botulinum toxin, dermal fillers and other similar products. The Department determined that these products are … Continue reading New York – Taxability of Botulinum Toxin and Dermal Fillers