Utah – Commission Reviewing Refund Claims Procedures

SALT Report 1896 – The Utah State Tax Commission has updated its general sales and use tax guide regarding refund claims. Generally, you can file a claim for a credit or an overpayment refund within three years from the return due date or two years… Continue reading Utah – Commission Reviewing Refund Claims Procedures

Alabama – Contractor’s Gross Receipts Tax

SALT Report 1895 – The Alabama Department of Revenue updated its guide regarding the contractor’s gross receipts tax. The contractor’s gross receipts tax is imposed on persons, firms, and corporations that construct, reconstruct, or build public h… Continue reading Alabama – Contractor’s Gross Receipts Tax

California – Solar Power Facilities May Qualify as Farm Equipment

SALT Report 1894 – The California State Board of Equalization announced that certain solar power facilities may qualify for the farm equipment and machinery partial exemption from sales and use tax. The farm equipment and machinery partial exempti… Continue reading California – Solar Power Facilities May Qualify as Farm Equipment

Washington – Taxability of Charter Fishing Boat’s Bait Purchases

SALT Report 1893 – The Washington Department of Revenue ruled that a charter fishing business’ purchases of bait were subject to tax. The Taxpayer operates a charter fishing boat business in Washington State and for a fee he takes his customers on… Continue reading Washington – Taxability of Charter Fishing Boat’s Bait Purchases

Washington – Cryotherapy Device Taxable, Bone Growth Device Exempt

SALT Report 1892 – The Washington Department of Revenue issued a ruling regarding whether a Taxpayer’s sales of medical equipment were liable for sales tax. The Taxpayer is a medical equipment provider that leases and sells orthotic and prosthetic… Continue reading Washington – Cryotherapy Device Taxable, Bone Growth Device Exempt