South Carolina – Exemption for Data Centers

SALT Report 1576 – The South Carolina State Legislature passed a bill that provides a sales tax exemption for qualified data centers. Effective June 7, 2012 a sales and use tax exemption is provided for original or replacement computers, computer … Continue reading South Carolina – Exemption for Data Centers

Missouri – Taxability of Purchases Made on Behalf of a Federal Agency

SALT Report 1574 – The Missouri Department of Revenue issued a Letter Ruling regarding the taxability of a contractor’s purchases made on behalf of a government agency. The contractor has a “cost plus award fee contract” with the Department of Ene… Continue reading Missouri – Taxability of Purchases Made on Behalf of a Federal Agency

Minnesota – Taxability of Accommodation Intermediary Services

SALT Report 1572 – The Minnesota Department of Revenue issued guidance regarding accommodations intermediaries that sale or facilitates the sale of lodgings in Minnesota. Under Minnesota Statutes, section 297A.83 anyone “who facilitates the sale o… Continue reading Minnesota – Taxability of Accommodation Intermediary Services