Multi-State – Taxability Matrix and Certificate of Compliance Updates

SALT Report 1747 – The following states have made changes to their Streamlined Sales and Use Tax taxability matrix and certificates of compliance.

Arkansas

The Arkansas Department of Finance and Administration has revised the state’s Streamlined Sales and Use Tax taxability matrix and certificate of compliance. The revised taxability matrix is dated August 23, 2012 and replaces the version dated July 25, 2012. The revised certificate of compliance is dated August 2012 and replaces the version dated July 2012.

Minnesota 

The Minnesota Department of Revenue has revised its Streamlined Sales and Use Tax taxability matrix to reflect the addition of the statutory regulations regarding the taxability of durable medical equipment.

Oklahoma

The Oklahoma Tax Commission has updated the state’s Streamlined Sales and Use Tax taxability matrix to reflect the following taxability of changes to the prepared food category:

  • Food sold without eating utensils provided by a seller whose primary North American Industry Classification System (NAICS) classification is manufacturing in Sector 311, excluding bakeries,
  • Food sold without eating utensils provided by the seller in an unheated state by weight or volume as a single item, and
  • Bakery items sold without eating utensils provided by the seller, including bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, and tortillas

Finally, under the prosthetic devices category, dental prosthesis with a prescription and dental prosthesis without a prescription are now exempt.

For Further Information:

Arkansas Department of Finance and Administration – Taxability Matrix 

Arkansas Certificate of Compliance

Minnesota Department of Revenue – Taxability Matrix

Oklahoma Tax Commission – Taxability Matrix