Kentucky – Taxability of Labor Charges for Fabricating Property

SALT Report 1600 – The latest issue of the Kentucky Sales Tax Facts newsletter discusses the taxability of labor charges for fabricating tangible personal property. Under 103 KAR 28:030, sales tax applies to the price of tangible personal property… Continue reading Kentucky – Taxability of Labor Charges for Fabricating Property

Kentucky – Successor’s Sales Tax Liabilities

SALT Report 1599 – The Kentucky Department of Revenue issued guidance regarding the implications of “successor’s liability.” KRS 139.670 and KRS 139.680 states that an individual or corporation that purchases an existing retail business may be lia… Continue reading Kentucky – Successor’s Sales Tax Liabilities

Pennsylvania – Wrapping and Packaging Supplies

SALT Report 1598 – The Pennsylvania State Legislature recently amended the Tax Reform Code of 1971 and made changes to certain taxes levied and collected by the state. House Bill 761, states that the sale at retail, or use of wrapping paper, wrapp… Continue reading Pennsylvania – Wrapping and Packaging Supplies

New Jersey – Charges for Software as a Service Not Taxable

SALT Report 1597 – The New Jersey Division of Taxation issued a Letter Ruling regarding charges by a Taxpayer to its clients for access to the Taxpayer’s online service. The Taxpayer developed an online tool that allows users to create games and p… Continue reading New Jersey – Charges for Software as a Service Not Taxable

Hawaii – Exemptions for Nonprofit Water Suppliers

SALT Report 1594 – The Hawaii State Legislature recently passed legislation that provides a general excise tax exemption for privately-owned nonprofit public water companies that supply potable water to residential communities that do not have acc… Continue reading Hawaii – Exemptions for Nonprofit Water Suppliers