Indiana – Semitrailers Qualified for Public Transportation Exemption

SALT Report 1785 – The Indiana Department of Revenue issued a letter ruling regarding a use tax assessment against a petroleum products distributor. During an audit, the Department found that the Taxpayer made several purchases of tangible persona… Continue reading Indiana – Semitrailers Qualified for Public Transportation Exemption

Missouri – Reimbursement Fees Not Taxable

SALT Report 1784 – The Missouri Department of Revenue issued a Letter Ruling regarding a Taxpayer who provides project management services in the state. As a part of the Taxpayer’s business he: Purchases items on behalf of his clients to be used i… Continue reading Missouri – Reimbursement Fees Not Taxable

Florida – Taxability of Salad Bar, Deli, and Bakery Items

SALT Report 1783 – The Florida Department of Revenue issued guidance regarding a Taxpayer’s sales of salad bar, deli, and bakery products. The Taxpayer operates a chain of grocery stores that have full-service delicatessens and bakeries. Although … Continue reading Florida – Taxability of Salad Bar, Deli, and Bakery Items

Florida – Taxability of Printed Advertising Materials Mailed by the US Postal Service

SALT Report 1782 – The Florida Department of Revenue issued a technical advisory regarding the taxability of advertising materials, printed in Florida, that are delivered to the U.S. Postal service for mailing to in and out of state addresses. Sec… Continue reading Florida – Taxability of Printed Advertising Materials Mailed by the US Postal Service

California – The Gillette Decision and the Large Corporate Understatement Penalty

SALT Report 1781 – Due to the California court of appeal’s decision in Gillette v Franchise Tax Board, the FTB issued a warning for taxpayers that choose to use the Multistate Tax Compact’s three factor formula to apportion their income on their O… Continue reading California – The Gillette Decision and the Large Corporate Understatement Penalty