Tennessee – Industrial Machinery Exemption

SALT Report 2035 – The Tennessee Department of Revenue issued a ruling discussing the industrial machinery exemption from sales and use tax as it applies to manufacturing facilities. The ruling states that in order to purchase tangible personal pr… Continue reading Tennessee – Industrial Machinery Exemption

Nebraska – Department Proposes to Repeal and Replace Local Tax Regulations

SALT Report 2034 – The Nebraska Department of Revenue is proposing to replace the state’s current local sales and use tax regulations. The proposal would repeal Regulations 9-001 through 9-013 in their entirety and replace them with a new set of r… Continue reading Nebraska – Department Proposes to Repeal and Replace Local Tax Regulations

Oklahoma – Spouses of Deceased Disabled Veterans Eligible for Sales Tax Exemption

SALT Report 2033 – Oklahoma Governor Mary Fallin recently signed Senate Bill 46 which extends the sales tax exemption for 100% disabled veterans to the surviving spouse of a deceased qualified veteran. Prior to the passage of the bill, only “perso… Continue reading Oklahoma – Spouses of Deceased Disabled Veterans Eligible for Sales Tax Exemption

Indiana – Affiliate Nexus and Click-Through Nexus Bill Introduced

SALT Report 2032 – The Indiana State Legislature introduced a bill that contains affiliate nexus and click-through nexus provisions and amends the definition of “a retail merchant engaged in Indiana” for sales and use tax purposes. The provisions … Continue reading Indiana – Affiliate Nexus and Click-Through Nexus Bill Introduced

New York – High Rise Building Qualifies for Internet Data Center Exemption

SALT Report 2031 – The New York Department of Taxation and Finance issued an opinion regarding whether a Taxpayer is entitled to claim the exemption from sales and use tax for Internet data center operators. The Taxpayer in this case owns a condom… Continue reading New York – High Rise Building Qualifies for Internet Data Center Exemption