Missouri – Taxability of Separately Stated Lab Fees

SALT Report 1995 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of separately stated lab fees. The Taxpayer in this case leases medical equipment to veterinarians in Missouri. The equipment is used to analyze … Continue reading Missouri – Taxability of Separately Stated Lab Fees

Pennsylvania – List of Taxable and Exempt Items

SALT Report 1994 – As required by law, the Pennsylvania Department of Revenue has updated and re-issued its taxability list. The list indicates whether specific items in the following categories are subject to Pennsylvania sales and use tax. Medic… Continue reading Pennsylvania – List of Taxable and Exempt Items

Missouri – Sales of Materials Used for Jaw Bone Grafting Exempt

SALT Report 1993 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of materials used for jaw bone grafting as well as other medical materials that are used to structurally support bone tissue during the grafting … Continue reading Missouri – Sales of Materials Used for Jaw Bone Grafting Exempt

Wisconsin – Business Successor Liability

SALT Report 1992 – The Wisconsin Department of Revenue’s December 2012 sales and use tax report discusses business successor liabilities and the requirements for obtaining a clearance certificate. The Department warns that the purchaser of a busin… Continue reading Wisconsin – Business Successor Liability

Wisconsin – Fuel and Electricity Exemptions

SALT Report 1991 – The Wisconsin Department of Revenue’s December 2012 sales and use tax report discusses the exemption requirements for fuel and electricity used in manufacturing and qualified research. Generally, fuel and electricity consumed in… Continue reading Wisconsin – Fuel and Electricity Exemptions

Iowa – Sales Tax Permit May Be Required for Schedule C Filers

SALT Report 1990 – The Iowa Department of Revenue reminds taxpayers who file a federal Schedule C with their income tax return that they should verify with the Department of Revenue whether they are required to hold an Iowa sales tax permit. Becau… Continue reading Iowa – Sales Tax Permit May Be Required for Schedule C Filers

Virginia – Taxability of Construction Materials for Overseas Use

SALT Report 1989 – The Virginia Tax Commissioner issued a ruling regarding the application of sales and use tax on construction materials for use overseas. The Taxpayer is a Virginia dealer that sells materials to a customer who constructs US emba… Continue reading Virginia – Taxability of Construction Materials for Overseas Use

Michigan – Use Tax Act Amended to Include Additional Taxes

SALT Report 1988 – The Michigan State Legislature recently approved a bill that would amend the Use Tax Act which requires that use tax be levied on the total price of the property or services purchased. If passed, HB 6026 would divide the existin… Continue reading Michigan – Use Tax Act Amended to Include Additional Taxes

New Jersey – Cable Converter Boxes are Exempt, Remotes are Taxable

SALT Report 1987 – A New Jersey tax court ruled that a cable television service provider was entitled to an exemption from sales and use tax for its purchases of converter boxes but not for its purchases of remote controls. The converter boxes are… Continue reading New Jersey – Cable Converter Boxes are Exempt, Remotes are Taxable