Virginia – Services to Recondition Used Catheters are Exempt

SALT Report 1929 – The Virginia Tax Commissioner issued a ruling regarding the taxability of an out of state Taxpayer’s catheter reconditioning service. As part of his service, the Taxpayer collects used catheters from hospitals and clinics for re… Continue reading Virginia – Services to Recondition Used Catheters are Exempt

Missouri – Taxpayer Not Entitled to Casualty Loss Sales Tax Refund

SALT Report 1928 – The Missouri Administrative Hearing Commission ruled that a Taxpayer was not entitled to a refund of the Missouri sales tax originally paid on his destroyed vehicle as provided under the casualty loss clause in 144.027.1, RSM… Continue reading Missouri – Taxpayer Not Entitled to Casualty Loss Sales Tax Refund

West Virginia – Business Tax Publication

SALT Report 1927 – The West Virginia State Tax Department updated their businesses tax publication to address business registration requirements, sales and use taxes, and other miscellaneous taxes. The publication also provides updated information… Continue reading West Virginia – Business Tax Publication

Tennessee – U.S. Supreme Court Denies Mail-Order Bookseller’s Petition for Review

SALT Report 1926 – The U.S. Supreme Court has denied a request to review a decision made by the Tennessee Court of Appeals that found the book selling activities of Tennessee teachers sufficient to create nexus. Specifically noted was that the boo… Continue reading Tennessee – U.S. Supreme Court Denies Mail-Order Bookseller’s Petition for Review

Minnesota – Updated Guide for the Printing Industry

SALT Report 1925 – The Minnesota Department of Revenue has modified their sales and use tax guide for the printing industry. The notice reflects that maintenance contracts that “provide repair and replacement parts and consumable items to maintain… Continue reading Minnesota – Updated Guide for the Printing Industry

Minnesota – Taxability of Optional Warranty and Maintenance Contracts

SALT Report 1924 – The Minnesota Department of Revenue issued guidance regarding the taxability of charges for optional maintenance contracts and warranties. The Department’s position has long been that optional maintenance contracts and optional … Continue reading Minnesota – Taxability of Optional Warranty and Maintenance Contracts