Maine – Transfer of Vehicle to LLC Exempt

SALT Report 1891 – The Maine Superior Court determined that an LLC member’s transfer of a vehicle to the LLC was exempt from use tax. In early 2008, before the LLC officially existed, the Taxpayer purchased a motor vehicle and used it for approxim… Continue reading Maine – Transfer of Vehicle to LLC Exempt

Louisiana – Taxability of Limestone and Sand

SALT Report 1899 – The Louisiana Court of Appeals upheld a sales tax assessment imposed on a Taxpayer who produces electricity and steam for resale using Circulating Fluidized Boiler (CFB) technology. CFBs produce energy, which the Taxpayer uses t… Continue reading Louisiana – Taxability of Limestone and Sand

Indiana – Equipment and Salt Used for Ice Removal Was Taxable

SALT Report 1898 – The Indiana Department of Revenue determined that a Taxpayer who is in the construction industry owed sales and use tax on its purchases of a front loader, bull dozer, several forklifts, snow plow, salt, and a utility vehicle. D… Continue reading Indiana – Equipment and Salt Used for Ice Removal Was Taxable

Texas – Direct Pay Permit Holder’s Use Tax Election Rule Amended

SALT Report 1897 – The Texas Comptroller of Accounts announced that the state’s use tax regulation has been revised to correct information regarding a direct pay permit holder’s option to pay use tax on an item when it is first stored in Texas o… Continue reading Texas – Direct Pay Permit Holder’s Use Tax Election Rule Amended