Maine- New Exemption for Positive Airway Pressure Equipment

SALT Report 1496 – Maine Governor Paul LePage signed a bill that provides a sales and use tax exemption for positive airway pressure equipment and supplies. The bill, HP 1405, specifically exempts: The sale of positive airway pressure equipment an… Continue reading Maine- New Exemption for Positive Airway Pressure Equipment

West Virginia – Tax Suppression Software

SALT Report 1494 – The West Virginia Senate passed a bill that makes it unlawful to sell, purchase, install, transfer, or possess electronic cash register sales suppression devices or “phantom-ware” that is designed to misrepresent or falsify tran… Continue reading West Virginia – Tax Suppression Software

Texas – Monthly Reporting Requirements for Alcohol Distributers

SALT Report 1492 – The Texas Comptroller issued guidance regarding the monthly reporting requirements for alcohol distributers. House Bill 11 all requires brewers, manufacturers, distributors and package store distributors to file a monthly report… Continue reading Texas – Monthly Reporting Requirements for Alcohol Distributers

Wisconsin – Guidance for Contractors

SALT Report 1490 – The Wisconsin Department of Revenue updated their guidance regarding sales and use tax information for contractors. The updates reflect the Department’s position regarding laws that were recently enacted by the Wisconsin Legisla… Continue reading Wisconsin – Guidance for Contractors

Wyoming – Vendor Compensation Credit

SALT Report 1489 – The Wyoming Department of Revenue’s most recent issue of Taxing Issues provides guidance regarding vendor compensation credits. There has been one round of reporting where the vendor compensation credit has been available and th… Continue reading Wyoming – Vendor Compensation Credit

New York – Taxability of Medical Devices for Cardiac Patients

SALT Report 1488 – The New York Department of Taxation issued an advisory opinion regarding the taxability of medical devices used in the care of cardiac patients. The Department determined that certain heart devices and supplies are exempt under … Continue reading New York – Taxability of Medical Devices for Cardiac Patients

Missouri – Purchases of Rhizomes Are Exempt

SALT Report 1487 – The Missouri Department of Revenue ruled that a taxpayer’s purchases and sales of rhizomes are exempt from Missouri sales and use taxes. The taxpayer purchases the rhizomes to grow grass that will in turn, produce more rhizomes…. Continue reading Missouri – Purchases of Rhizomes Are Exempt