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