Tennessee – Containers Qualify for Industrial Machinery Exemption

SALT Report 1774 – The Tennessee Department of Revenue issued a letter ruling regarding a Taxpayer’s use of reusable specialty containers. The Taxpayer is a manufacturer who has several facilities in Tennessee and uses the specialty containers… Continue reading Tennessee – Containers Qualify for Industrial Machinery Exemption

Illinois – Consignee Not Liable for Use Tax

SALT Report 1773 – An Illinois administrative law Judge ruled that a company that acted as a consignee for its parent company was not liable for use tax on fabrics that were imported into the United States. The Judge determined that the designatio… Continue reading Illinois – Consignee Not Liable for Use Tax

Texas – Ultrasound Equipment Repair and Maintenance Services Not Exempt

SALT Report 1772 – The Texas Comptroller issued a corrected letter ruling regarding the taxability of services to repair, maintain, restore, or remodel ultrasound equipment and magnetic resonance imaging (MRI) equipment. The Comptroller has determ… Continue reading Texas – Ultrasound Equipment Repair and Maintenance Services Not Exempt