Missouri – Accepting Exemption Certificates from Organizations in Good Faith

SALT Report 1944 – The Missouri Department of Revenues issued a ruling regarding whether a Taxpayer can accept an exemption certificate on its sales to an exempt organization in good faith. The Taxpayer sells first aid items, safety supplies, and … Continue reading Missouri – Accepting Exemption Certificates from Organizations in Good Faith

Kentucky – Bill Would Exempt Certain Forms of Currency

SALT Report 1942 – The Kentucky State Legislature has pre-filed a bill that would exempt from sales and use tax certain forms of currency. The language of BR155 reads as follows: Any other provision of this chapter to the contrary notwithstanding,… Continue reading Kentucky – Bill Would Exempt Certain Forms of Currency

Hawaii – Court Upholds Conviction for Failure to File Tax Returns

SALT Report 1941 – The Hawaii Intermediate Court of Appeals upheld a Taxpayer’s conviction for willful failure to file tax returns. In this case, the Taxpayer worked as a realtor in Honolulu and received his income from commissions and managem… Continue reading Hawaii – Court Upholds Conviction for Failure to File Tax Returns

Texas – Check-Writing Procedures for Tax Payments

SALT Report 1940 – The Texas Comptroller has a new section on its website for those that wish to pay their tax liabilities by check. The new section is called, “I Want to Pay Taxes by Check” and details the proper check writing procedures that wil… Continue reading Texas – Check-Writing Procedures for Tax Payments

Tennessee – Natural Gas Subject to Tax

SALT Report 1938 – The Tennessee Department of Revenue updated their guidance for operators of natural gas pipelines. The notice reflects changes in the taxability of natural gas diverted from interstate pipelines that is used in the operation of … Continue reading Tennessee – Natural Gas Subject to Tax

Missouri – Packaging Materials Not Taxable

SALT Report 1937 – The Missouri Department of Revenue issued a letter ruling regarding a Taxpayer’s purchases of packaging materials. The Taxpayer is in the trucking business however; on request the Taxpayer will provide warehousing and packaging … Continue reading Missouri – Packaging Materials Not Taxable

Alabama – Taxability of Medical Products

SALT Report 1936 – The Alabama Department of Revenue issued a ruling regarding the taxability of two products used to heal musculoskeletal injuries and diseases. The Taxpayer who requested the ruling is a biotechnology company that sells its pro… Continue reading Alabama – Taxability of Medical Products

Colorado – Updated Publication Regarding Authorized Releases of Taxpayer Information

SALT Report 1935 – The Colorado Department of Revenue updated their FYI publication regarding the types of personal taxpayer information the Department is authorized to collect, maintain, and release. Colorado law allows the Department to release … Continue reading Colorado – Updated Publication Regarding Authorized Releases of Taxpayer Information