Missouri – Sales of Materials Used for Jaw Bone Grafting are Exempt

1/22/2013 SALT Report 2069 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of materials used in jaw bone grafting. The Taxpayer distributes two different dental supplies, a single use medical material used for … Continue reading Missouri – Sales of Materials Used for Jaw Bone Grafting are Exempt

Kentucky – Constitutional Amendment to Allow Local Option Sales Tax

1/22/2013 SALT Report 2068 – The Kentucky Senate submitted a Bill that is currently pending in committee. The Bill, SB 30, proposes to create a new section of the Kentucky Constitution to require the General Assembly to enact laws to allow cities … Continue reading Kentucky – Constitutional Amendment to Allow Local Option Sales Tax

Texas – Adopted, Proposed, and Newly Effective Tax Rules

1/22/2013 SALT Report 2067 – In the latest edition of Tax Policy News, the Texas Comptroller provided a list of tax rules that have recently been proposed, adopted, or put into effect. Proposed Rules State Sales and Use Tax Rule 3.324, Oil, Gas, a… Continue reading Texas – Adopted, Proposed, and Newly Effective Tax Rules

Washington – Taxability of Personal Chef Services

1/22/2013 SALT Report 2066 – The Washington Department of Revenue issued a special notice regarding the taxability of personal chef services. Personal chefs are considered independent contractors that prepare food in private homes or venues for so… Continue reading Washington – Taxability of Personal Chef Services

Washington – Taxability of Distributor Discounts Received by Grocery Stores

1/22/2013 SALT Report 2065 – The Washington Department of Revenue issued an Excise Tax Advisory regarding the business and occupation tax liabilities for grocery stores that receive distributor allowances or discounts. The determination of whether… Continue reading Washington – Taxability of Distributor Discounts Received by Grocery Stores

Illinois – Taxability of Transferred Property Provided with a Service

1/22/2013 SALT Report 2064 – The Illinois Department of Revenue issued a general information letter regarding the taxability of processing and transferring medical records. The Taxpayer partners with hospitals, medical facilities, and physicians t… Continue reading Illinois – Taxability of Transferred Property Provided with a Service