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

New York – Exemption for Military Flags

SALT Report 1779 – The New York Senate passed a bill that amends the tax law regarding sales of military flags. Effective December 1, 2012, the purchase of military service flags, prisoner of war flags, and blue star banners will be exempt from Ne… Continue reading New York – Exemption for Military Flags

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