Illinois – Guidance Issued for Sales of Phone Apps

SALT Report 1983 – The Illinois Department of Revenue issued a general information letter regarding the taxability of a college’s sales of phone applications. The College has developed phone applications for use on an iPhone that will allow users … Continue reading Illinois – Guidance Issued for Sales of Phone Apps

Indiana – Die Oven Not Used in Manufacturing Process Taxable

SALT Report 1982 – The Indiana Department of Revenue issued a letter ruling regarding a Taxpayer who did not pay sales or use tax on various purchases. The Department audited the Taxpayer and determined that the Taxpayer should have self-assess us… Continue reading Indiana – Die Oven Not Used in Manufacturing Process Taxable

Multi-State – Medical Device Excise Tax Final Regulations

SALT Report 1980 – The Department of Treasury released the final regulations for the excise tax that will be imposed on the sale of certain medical devices. The Medical Device Excise Tax was enacted by the Health Care and Education Reconciliation … Continue reading Multi-State – Medical Device Excise Tax Final Regulations

Wyoming – Updated Bulletin Provides Use Tax Overview

SALT Report 1979 – The Wyoming Department of Revenue updated a sales and use tax bulletin to provide an overview of Wyoming’s use tax laws. The bulletin covers the following topics: Items subject to use tax Any items purchased that would be subjec… Continue reading Wyoming – Updated Bulletin Provides Use Tax Overview

Wyoming – Taxability of Professional Services

SALT Report 1978 – The Wyoming Department of Revenue updated their guidance regarding the taxability of professional services. Generally, professional services are not subject to sales and use tax so long as they do not include any sales of or rep… Continue reading Wyoming – Taxability of Professional Services