New York – Taxability of Co-Op Parking Charges

SALT Report 1923 – The New York Department of Taxation issued an advisory opinion regarding the taxability of parking charges imposed on residents of a cooperative housing development. The building’s association has a parking facility that is used… Continue reading New York – Taxability of Co-Op Parking Charges

South Carolina – Durable Medical Equipment Tax Rate Phase-Out

SALT Report 1922 – The South Carolina Department of Revenue issued a reminder regarding the sales and use tax exemption for durable medical equipment. Act 32 of 2011 provides a phased-out sales and use tax rate on the sale of durable medical equip… Continue reading South Carolina – Durable Medical Equipment Tax Rate Phase-Out

Tennessee – Taxability of Agricultural Processing Equipment

SALT Report 1921 – The Tennessee Department of Revenue issued a letter ruling regarding a Taxpayer’s purchases of farming equipment and machinery. The Taxpayer grows and packs produce in Tennessee and is in the process of constructing a facili… Continue reading Tennessee – Taxability of Agricultural Processing Equipment

Tennessee – Taxability of Automotive Parts Sold to a Third Party

SALT Report 1920 – The Tennessee Department of Revenue issued a letter ruling regarding the taxability of receipts derived from the sale of automotive parts to a third party. The Third party uses the parts to manufacture products that will be so… Continue reading Tennessee – Taxability of Automotive Parts Sold to a Third Party

Washington – Vending Machine Services Provided by Car Washes are Taxable

SALT Report 1919 – The Washington Department of Revenue updated their sales and use tax guide for businesses that offer car wash vending machines. The guide notes that businesses that provide these machines to wash or vacuum vehicles, or to dispen… Continue reading Washington – Vending Machine Services Provided by Car Washes are Taxable