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

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