Nebraska – Governor Proposes to Eliminate Sales Tax Exemptions

SALT Report 2046 – In his 2013 State of the State address, Nebraska Governor Dave Heineman announced that he has proposed legislation that will reduce or eliminate most sales tax exemptions so that the State can eliminate corporate income tax and … Continue reading Nebraska – Governor Proposes to Eliminate Sales Tax Exemptions

Illinois – Product Used to Fill Bone Voids and Repair Fractures Qualifies for 1% Tax Rate

SALT Report 2045 – The Illinois Department of Revenue determined that a biotechnology company’s drug/device used to fill bone voids and repair fractures of the pelvis and extremities qualifies for the 1% sales and use tax rate for drugs, medicines… Continue reading Illinois – Product Used to Fill Bone Voids and Repair Fractures Qualifies for 1% Tax Rate

Illinois – Medical Product Qualifies for 1% Tax Rate

SALT Report 2044 – In a private letter ruling, the Illinois Department of Revenue determined that a biotechnology company’s combination drug/device used to heal musculoskeletal injuries and diseases qualified for the 1% Illinois sales and use tax … Continue reading Illinois – Medical Product Qualifies for 1% Tax Rate

Tennessee – Taxability of Items Used to Expand a Manufacturing Facility

SALT Report 2043 – The Tennessee Department of Revenue issued a letter ruling regarding a Taxpayer’s use of the industrial machinery exemption. The Taxpayer operates a manufacturing facility in the state that he is in the process of expanding. The… Continue reading Tennessee – Taxability of Items Used to Expand a Manufacturing Facility

California – Sales Tax Refund for Optional Service Contracts Purchased from Dell

SALT Report 2042 – The California State Board of Equalization announced that a settlement has been reached in a class action lawsuit that involves purchasers of Dell computer products and optional service contracts, Dell, and the BOE. The settleme… Continue reading California – Sales Tax Refund for Optional Service Contracts Purchased from Dell