Washington State – Solid Waste and Recycling Business Guide

SALT Report 1572 – The Washington State Department of Revenue issued a business guide regarding the taxability of collection and disposal services for the solid waste, recycling, and salvage industries. This guide will help businesses understand h… Continue reading Washington State – Solid Waste and Recycling Business Guide

Colorado – Information for Taxpayers Affected by Wildfires

SALT Report 1591 – Due to the wildfires in Colorado many taxpayers may be unable to meet the sales and use tax filing and payment deadlines. The Colorado Department of Revenue has released guidelines for such taxpayers. The Department generally fo… Continue reading Colorado – Information for Taxpayers Affected by Wildfires

Colorado – Exemption for Low Emitting Heavy Vehicles

SALT Report 1590 – The Colorado Department of Revenue issued guidance regarding the sales and use tax exemption for heavy vehicles that meet low emission standards. According to the bulletin, motor vehicles that weigh more than 10,000 pounds and a… Continue reading Colorado – Exemption for Low Emitting Heavy Vehicles

Colorado Department of Revenue – Pesticide Exemptions

SALT Report 1589 – The Colorado Department of Revenue recently updated their guidance regarding purchases of pesticides. Effective July 1, 2012 sales of pesticides will be considered wholesale sales and not subject to state or state collected loca… Continue reading Colorado Department of Revenue – Pesticide Exemptions

District of Columbia – Budget Request Act 2012

SALT Report 1588 – District of Columbia Mayor Vincent Gray recently signed and approved the Fiscal Year 2013 Budget Request Act of 2012 which includes the following sales and use tax provisions: Sales in Federally Owned Buildings Section 204 – Sal… Continue reading District of Columbia – Budget Request Act 2012

South Carolina – Exemption for Injectable Medications and Biologics

SALT Report 1587 – The South Carolina General Assembly recently passed legislation that amends a previous sales and use tax law regarding exemptions for injectable medications and injectable biologics. As amended, Section 12-36-2120 now provides t… Continue reading South Carolina – Exemption for Injectable Medications and Biologics

Connecticut – Automated Sales Suppression Devices

SALT Report 1586 – The Connecticut General Assembly passed legislation that makes it a felony to sell, purchase, install, transfer, or possess any automated sales suppression device or phantom-ware. These devices are used to eliminate point-of-sal… Continue reading Connecticut – Automated Sales Suppression Devices

Missouri – Taxability of Purchases of Raw Materials for Resale

SALT Report 1585 – The Missouri Department of Revenue issued a Letter Ruling regarding the taxability of a distribution company’s purchases of raw materials from an out-of-state supplier that are shipped to, and stored in, a third-party warehouse … Continue reading Missouri – Taxability of Purchases of Raw Materials for Resale

Missouri – Distributor’s Purchase of Packaging Machinery Not Exempt

SALT Report 1584 – The Missouri Department of Revenue issued a Letter Ruling regarding the taxability of a Taxpayer’s purchase of packaging machinery and equipment. The Taxpayer is a distributor of metal bar, tubular, and plate products that he cu… Continue reading Missouri – Distributor’s Purchase of Packaging Machinery Not Exempt