California – Hearing on Proposed Changes to Sales Factor Regulation

SALT Report 1971 – The California Franchise Tax Board announced they will hold a public hearing on February 6, 2013, at 1:00 p.m., regarding the proposed amendment of regulation 25106.5. The regulation states that taxpayers who have business activ… Continue reading California – Hearing on Proposed Changes to Sales Factor Regulation

Tennessee – Bone Regeneration Products Exempt

SALT Report 1970 – The Tennessee Department of Revenue ruled that a Taxpayer’s two surgical products are exempt from Tennessee sales and use tax as prosthetic devices. The first product is used to promote bone tissue regeneration and the secon… Continue reading Tennessee – Bone Regeneration Products Exempt

Texas – Envelopes Used to Mail Statements Not Exempt

SALT Report 1969 – The Texas Comptroller issued a ruling regarding a sales and use tax refund request from a Taxpayer who provides investment and banking services. The refund request was for taxes paid on envelopes that the Taxpayer purchased outs… Continue reading Texas – Envelopes Used to Mail Statements Not Exempt