Florida – Exemption for Labor and Equipment Used to Repair Aircraft

SALT Report 1551 – The Florida Department of Revenue issued guidance regarding changes to the sales and use tax exemption for replacement engines, parts, equipment, and labor used for the maintenance or repair of fixed wing aircraft. Effective Jan… Continue reading Florida – Exemption for Labor and Equipment Used to Repair Aircraft

Florida – Exemption for Electricity Used for Agricultural Purposes

SALT Report 1550 – The Florida Department of Revenue released guidance regarding the sales and use tax exemption for electricity used for agricultural purposes. Currently, electricity used directly or indirectly for the production or processing of… Continue reading Florida – Exemption for Electricity Used for Agricultural Purposes

Florida – Exemption for Items Used in Manufacturing and Fabricating Aircraft and Gas Turbine Engines

SALT Report 1549 – The Florida Department of Revenue issued guidance regarding the newly enacted sales and use tax exemption available on items used in manufacturing and fabricating aircraft and gas turbine engines. Effective January 1, 2013, the … Continue reading Florida – Exemption for Items Used in Manufacturing and Fabricating Aircraft and Gas Turbine Engines

Florida – Exemption for Machinery and Equipment Used to Increase Productive Output

SALT Report 1548 – The Florida Department of Revenue issued guidance regarding the sales and use tax exemption for machinery and equipment used to increase productive output. Currently, the Department provides an exemption for purchases of industr… Continue reading Florida – Exemption for Machinery and Equipment Used to Increase Productive Output

California – List of Top 500 Delinquent Taxpayers

SALT Report 1547 – The State Board of Equalization has released its list of the Top 500 sales and use tax delinquencies in California. The Top 500 list, mandated by law since January 2012, consists of delinquencies of $100,000 or more. The delinqu… Continue reading California – List of Top 500 Delinquent Taxpayers