Tennessee – Exempt Purchases of Natural Gas Used in Ovens

SALT Report 1725 – The Tennessee Department of Revenue issued a letter ruling regarding a Taxpayer’s purchases of natural gas. The natural gas is used in ovens at the Taxpayer’s food production facility where he produces tangible personal prop… Continue reading Tennessee – Exempt Purchases of Natural Gas Used in Ovens

Tennessee – Online Filing Mandate

SALT Report 1724 – Beginning January 1, 2013, certain sales and use tax returns and all professional privilege tax returns must be filed electronically. Pursuant to public chapter 657 which states, “The commissioner is authorized to require that a… Continue reading Tennessee – Online Filing Mandate

New York – Taxability of Residential Energy Sources and Services

SALT Report 1723 – The New York Department of Taxation issued a tax bulletin regarding the exemption for residential energy sources and services. According to the bulletin, the following energy sources and services, when used for residential purpo… Continue reading New York – Taxability of Residential Energy Sources and Services

Ohio – Service and Delivery Vendor Licenses Discontinued

SALT Report 1722 – Effective September 6, 2012, the Ohio Department of Taxation will no longer issue service or delivery vendor licenses. Instead, vendors will be required to obtain a regular county license or transient license. Please note that c… Continue reading Ohio – Service and Delivery Vendor Licenses Discontinued