Multi-State – Washington and Indiana Update Their SST Taxability Matrix

SALT Report 1743 – The following states have updated their SST taxability matrix.

Washington

Washington Department of Revenue has revised their Streamlined Sales Tax Taxability Matrix to reflect that “grooming and hygiene products for human use” are taxable; however, if they meet the definition of “over-the-counter drugs” and are issued pursuant to a prescription they would be exempt.

Indiana 

The Indiana Department of Revenue has updated their Streamlined Sales and Use Tax Taxability Matrix to reflect that the sales price includes the state and local taxes if the state statute authorizing or imposing the tax provides that the seller may, but is not required to, collect the sales tax from the consumer. The tax must be separately stated on the invoice, bill of sale or similar document given to the purchaser.

For Further Information:

Washington Department of Revenue – Taxability Matrix

Indiana Department of Revenue – Taxability Matrix