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