South Dakota – Taxability of Accounting Services

SALT Report 1780 – The South Dakota Department of Revenue updated their sales and use tax guide for accountants and accounting services. Generally, accounting services are subject to the 4% state tax plus any applicable municipal sales taxes. Or, … Continue reading South Dakota – Taxability of Accounting Services

Alabama – Tax Due on Full Retail Sales Price Charged to Customers

SALT Report 1778 – An Alabama administrative law judge ruled that a Taxpayer who operates a hearing aid center was liable for sales tax on the full amount received from its customers. The Taxpayer sells hearing aids to the public and also provides… Continue reading Alabama – Tax Due on Full Retail Sales Price Charged to Customers

Missouri – Taxability of Product Used to Heal Musculoskeletal Injuries and Diseases

SALT Report 1777 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of a biotechnology company’s product that is used by hospitals and surgery centers to heal musculoskeletal injuries and diseases. The product is … Continue reading Missouri – Taxability of Product Used to Heal Musculoskeletal Injuries and Diseases

Missouri – Taxability of Two-Way Radios Used in the Production of Amino Acids

SALT Report 1776 – The Missouri Department of Revenues issued a Letter Ruling regarding a Taxpayer’s purchases of new and replacement two-way radios. The Taxpayer produces amino acids and recycles the waste material that results from the manufactu… Continue reading Missouri – Taxability of Two-Way Radios Used in the Production of Amino Acids

Missouri – Mobility and Bathroom Safety Equipment Not Taxable

SALT Report 1775 – The Missouri Department of Revenue issued a Letter Ruling regarding a retail pharmacy and durable medical equipment company’s sales of bathroom safety equipment and motorized lift chairs that are used by people with severe arthr… Continue reading Missouri – Mobility and Bathroom Safety Equipment Not Taxable