Virginia – Exemptions for Vehicles with Gross Weight Rating of 26,001 Pounds

SALT Report 1473 – The Virginia General Assembly recently passed a bill that eliminates the motor vehicle sales and use tax exemption for vehicles with a gross vehicle rating or gross combination weight rating of 26,001 pounds or more. However, th… Continue reading Virginia – Exemptions for Vehicles with Gross Weight Rating of 26,001 Pounds

Washington – Annual Survey Requirement

SALT Report 1472 – The Washington Department of Revenue issued a reminder for taxpayers regarding the requirement to file an annual tax incentive survey after claiming the business and occupation tax exemption for fruit and vegetable processors, d… Continue reading Washington – Annual Survey Requirement

Illinois – Taxability of Computer Software and Licenses

SALT Report 1471 – The Illinois Department of Revenue issued a general information letter regarding the taxation of computer software and Licenses. In general, service occupation and use taxes do not apply to sales that do not involve the transfer… Continue reading Illinois – Taxability of Computer Software and Licenses

Georgia – Taxability of Food Provided to Employees

SALT Report 1469 – The Georgia Department of Revenue amended a sales and use tax rule regarding meals sold or provided without charge to employees to conform to the Streamlined Sales and Use Tax Agreement. Effective April 4, 2012, the total sales … Continue reading Georgia – Taxability of Food Provided to Employees