Florida – Governor Proposes to Eliminate Tax on Purchases of Manufacturing Equipment

SALT Report 2027 – In an effort to attract manufacturing businesses and jobs to Florida, Governor Rick Scott announced that he plans to push legislation that will eliminate Florida sales and use taxes on purchases of certain manufacturing equipmen… Continue reading Florida – Governor Proposes to Eliminate Tax on Purchases of Manufacturing Equipment

Virginia – Taxability of Licensed Software, Hosting Services, and Reimbursable Travel

SALT Report 2026 – The Virginia Department of Taxation issued a ruling regarding the taxability of licensed software and hosting services. The Taxpayer in this case operates a medical practice in Virginia and purchased a license to use electronic … Continue reading Virginia – Taxability of Licensed Software, Hosting Services, and Reimbursable Travel

Tennessee – Taxability of Manufacturer’s Purchase of Third-Party Services

SALT Report 2025 – The Tennessee Department of Revenue issued a ruling regarding the taxability of transactions that occur between a third party contractor and a manufacturer. The Taxpayer, in this case, manufactures tangible personal property for… Continue reading Tennessee – Taxability of Manufacturer’s Purchase of Third-Party Services

Tennessee – Taxability of Web-Based Services

SALT Report 2024 – The Tennessee Department of Revenue issued a ruling regarding a Taxpayer’s sales of web services via remote computer access. The Taxpayer’s web services are purchased and used by subscribers, participants invited by other … Continue reading Tennessee – Taxability of Web-Based Services

Florida – Recently Adopted Sales and Use Tax Rules

SALT Report 2023 – The Florida Department of Revenue announced that the following sales and use tax rules have been adopted and are effective January 17, 2013. Rule 12A-1.0144 – Renewable Energy Technologies Rule This rule provides information reg… Continue reading Florida – Recently Adopted Sales and Use Tax Rules