New York – Taxability of Edible Gummy Drinking Cups

SALT Report 1890 – The New York Department of Taxation issued an advisory opinion regarding whether a Taxpayer’s product qualified as a food product as well as the corresponding exemption. The Taxpayer produces an edible gummy drinking cup that is… Continue reading New York – Taxability of Edible Gummy Drinking Cups

North Carolina – Coupon Booklets May Be Delayed Because of Hurricane Sandy

SALT Report 1889 – The North Carolina Department of Revenue is warning taxpayers that they might receive the paper coupon booklets used to file their sales and use tax returns (Form E-500) later than usual. The printer that creates and distributes… Continue reading North Carolina – Coupon Booklets May Be Delayed Because of Hurricane Sandy

Washington – Guidance Regarding the Federal Tax on Medical Devices

SALT Report 1888 – The Washington Department of Revenue issued guidance regarding the federal excise tax that will be imposed on certain medical devices sold after December 31, 2012. The Medical Device Excise Tax (MDET) is part of the Health Care … Continue reading Washington – Guidance Regarding the Federal Tax on Medical Devices

California – San Francisco Voters Approve New Gross Receipts Tax

SALT Report 1887 – On November 6, 2012, San Francisco voters overwhelmingly approved a measure that will create a new city business tax based on gross receipts rather than payroll costs. Currently, San Francisco businesses are required to pay a fl… Continue reading California – San Francisco Voters Approve New Gross Receipts Tax