Illinois – Rolling Stock Exemption for Aircraft

SALT Report 1968 – The Illinois Department of Revenue issued a private letter ruling regarding the taxability of a married couple’s fractional ownership interests in two aircraft. Specifically, the couple sought guidance as to whether the shares q… Continue reading Illinois – Rolling Stock Exemption for Aircraft

New York – Audit Based on External Indices Upheld

SALT Report 1967 – A New York Administrative Law judge upheld the Division of Taxation’s use of alternative methods to estimate the sales and use tax liabilities of a Taxpayer because the Taxpayer failed to provide and keep adequate books and reco… Continue reading New York – Audit Based on External Indices Upheld

Indiana – Contract with an Imaging Company Was Not Taxable

SALT Report 1966 – The Indiana Department of Revenue issued a ruling regarding an assessment of use tax against a Taxpayer who runs a medical facility. The use tax was assessed on third party contracts for patient imaging equipment and equipment o… Continue reading Indiana – Contract with an Imaging Company Was Not Taxable