Maine – Off-Peak Residential Electricity Exemption

SALT Report 1536 – Effective May 21, 2012 Maine will provide a sales and use tax exemption for residential electricity used for space heating or water heating through an electric thermal storage unit. Current law exempts the sale of certain energy… Continue reading Maine – Off-Peak Residential Electricity Exemption

Colorado – Taxability of Computer Software

SALT Report 1534 – Effective July 1, 2012 computer software in Colorado will be subject to sales or use tax if it meets all of the following criteria: The computer software is prepackaged for repeated sale or license, The use of the computer softw… Continue reading Colorado – Taxability of Computer Software