Tennessee – Services Provided to Advertising Co-ops Not Taxable

SALT Report 1796 – The Tennessee Department of Revenue determined that services provided by a Taxpayer to his clients who have entered into a cooperative advertising agreement with a third party are not subject to Tennessee sales and use tax. Coop… Continue reading Tennessee – Services Provided to Advertising Co-ops Not Taxable

Missouri – Fees for Group and Personal Pilates Classes are Taxable

SALT Report 1795 – The Missouri Department of Revenue issued guidance regarding the taxability of fees for group and personal Pilates classes. A Missouri taxpayer provides personal and group Pilates classes for a fee and by appointment only. Other… Continue reading Missouri – Fees for Group and Personal Pilates Classes are Taxable

Missouri – Separately Stated Delivery Charges Not Taxable

SALT Report 1794 – The Missouri Department of Revenue issued a Letter Ruling regarding a Taxpayer’s separately stated charges for newspaper delivery. The Taxpayer publishes a daily newspaper in Missouri and he offers a variety of prepaid subscript… Continue reading Missouri – Separately Stated Delivery Charges Not Taxable

Illinois – Free Medical Test Kits and Test Results are Taxable

SALT Report 1793 – The Illinois Department of Revenue issued a private letter ruling regarding the taxability of breast cancer test kits. The test kits use a patient’s saliva to detect the absence or presence of certain genetic variations. The tes… Continue reading Illinois – Free Medical Test Kits and Test Results are Taxable

Georgia – Proposed Amendments to Manufacturing and Packaging Regulations

SALT Report 1792 – The Georgia Department of Revenue released a list of sales and use tax regulations regarding manufacturing and shipping that they propose to amend or revoke. Proposed Amendments Regulation 560-12-2-.25 Containers The amendment … Continue reading Georgia – Proposed Amendments to Manufacturing and Packaging Regulations