Multi-State – Taxability Matrix and Certificate of Compliance Updates

SALT Report 1832 – The Indiana Department of Revenue has updated their Streamlined Sales and Use Tax Taxability Matrix to reflect that grooming and hygiene products for human use are taxable. However, products that meet the definition of “over-the-counter drugs” are exempt if:

  • They are sold with a prescription, and
  • The person who uses the item is confined to a hospital or other health care facility

Additional references regarding conference bridging services, telecommunications billing services, directory assistance, vertical services, voice mail services and other telecommunications services have been added.

Vermont 

The Vermont Department of Taxes updated their SST Taxability Matrix and Certificate of Compliance. Changes to the Taxability Matrix include statute revisions and regulation citations in the “drugs for human use” categories.

Changes to the Certificate of Compliance include revisions to Section 305, Local Rate and Boundary Change; Section 310.1, Election for Origin-Based Sourcing, Section 332, Specified Digital Products; and Section 317, Regulation of Exemptions.

For Further Information:

Indiana Department of Revenue

Taxability Matrix

Vermont Department of Taxes

Taxability Matrix

Certificate of Compliance