New York – Taxability of Shipping and Delivery Charges

SALT Report 1530 – The New York Department of Taxation and Finance has issued a bulletin regarding the taxability of shipping and delivery charges. Generally, charges for shipping or delivery that a seller includes on its bill are taxable if the p… Continue reading New York – Taxability of Shipping and Delivery Charges

District of Columbia – Minimum Sales Tax for Street Vendors

SALT Report 1529 – The District of Columbia has enacted legislation establishing a minimum sales and use tax payment for street vendors. Effective October 1, 2012 licensed street vendors who collect less than $375 in sales tax in a certain quarter… Continue reading District of Columbia – Minimum Sales Tax for Street Vendors

New Jersey – Amazon to Build Warehouses and Collect Sales Tax

SALT Report 1528 – New Jersey Governor Chris Christie announced that an agreement has been reached between the state and Amazon.com. According to the agreement Amazon will voluntarily begin to collect and remit New Jersey sales tax by July 1, 2013… Continue reading New Jersey – Amazon to Build Warehouses and Collect Sales Tax

Oklahoma – Sales and Use Tax Rules for Medical Professionals

SALT Report 1527 – The Oklahoma Tax Commission has updated their sales and use tax rules regarding chiropodists, osteopaths, and chiropractors. The rule now states that when such professionals “sell items like over-the-counter drugs, heating pads,… Continue reading Oklahoma – Sales and Use Tax Rules for Medical Professionals

Oklahoma – Amendments Regarding Direct Pay Permits

SALT Report 1526 – The Oklahoma State Legislature has passed a bill that modifies current legislation regarding direct pay permits. The bill, SB 1465, now states that, “no sales or use tax is due from a direct pay permit holder on tangible persona… Continue reading Oklahoma – Amendments Regarding Direct Pay Permits

Minnesota – Exemptions for Petroleum Products

SALT Report 1525 – The Minnesota House of Representatives has enacted legislation that provides sales and use tax exemptions for certain petroleum products. The exemption applies to the following petroleum purchases: Effective retroactively to Jan… Continue reading Minnesota – Exemptions for Petroleum Products

Missouri – Drug Sold to Physicians for Use in a Physician’s Office are Not Taxable

SALT Report 1524 – The Missouri Department of Revenue determined that a drug producer’s sales of a new FDA approved injectable drug to physicians for use in physician’s offices are not subject to Missouri sales tax. The Drug is of the type that ma… Continue reading Missouri – Drug Sold to Physicians for Use in a Physician’s Office are Not Taxable

Mississippi – Health Care Industry Zone Act

SALT Report 1523 – Mississippi Governor Phil Bryant recently signed the Health Care Industry Zone Act which provides sales tax incentives for qualified businesses. The Act authorizes the creation of “health care zones” throughout the state in whic… Continue reading Mississippi – Health Care Industry Zone Act

Louisiana – Resale Certificate Renewal Process

SALT Report 1522 – The Louisiana Department of Revenue issued guidance regarding changes to the resale certificate renewal process. Effective immediately, dealers with resale exemption certificates issued by the LDOR must now renew their certifica… Continue reading Louisiana – Resale Certificate Renewal Process

Arizona – Task Force Created to Reform the Transaction Privilege Tax System

SALT Report 1521 – Arizona Governor Jan Brewer has issued an executive order creating a task force to simplify the transaction privilege tax code in an effort to “alleviate taxpayer frustration and improve compliance.” Members of the task force wi… Continue reading Arizona – Task Force Created to Reform the Transaction Privilege Tax System