Indiana – Taxability of Optional Maintenance Contracts

1/24/2013 SALT Report 2080 – The Indiana Department of Revenue updated a sales and use tax bulletin to reflect that sales of optional maintenance contracts that meet the definition of bundled transactions are subject to sales tax at the time of sa… Continue reading Indiana – Taxability of Optional Maintenance Contracts

Hawaii – Exemption for Environmental Consulting Services

1/24/2103 SALT Report 2079 – The Hawaii Department of Taxation issued a letter ruling regarding the taxability of an environmental consultant’s services. The Taxpayer has a contract with the U.S. Department of Defense to conduct environmental impa… Continue reading Hawaii – Exemption for Environmental Consulting Services

Washington – British Columbians Do Not Qualify for Nonresident Sales Tax Exemption

1/24/2013 SALT Report 2078 – The Washington Department of Revenue issued a reminder to the state’s retailers that residents of British Columbia do not qualify for the non-resident sales tax exemption when shopping in the state. The nonresident exe… Continue reading Washington – British Columbians Do Not Qualify for Nonresident Sales Tax Exemption

Arkansas – Amendments to the Definition of Food and Food Ingredients

1/24/2013 SALT Report 2077 – The Arkansas General Assembly introduced a bill that amends the definition of “food” and “food ingredients” to include dietary supplements for sales and use tax purposes. The language of the bill follows: Arkansas Code… Continue reading Arkansas – Amendments to the Definition of Food and Food Ingredients

Massachusetts – Governor’s Budget will Eliminate Sales Tax Exemptions

1/24/2013 SALT Report 2076 – Massachusetts Governor Deval Patrick released his $34.8 billion dollar state budget for fiscal year 2014. In his announcement, the Governor said that he plans to decrease the sales tax rate and impose sales and use tax… Continue reading Massachusetts – Governor’s Budget will Eliminate Sales Tax Exemptions