New Jersey – Taxability of Handheld Radios Used by Security Guards

2/15/2013 SALT Report 2156 – The New Jersey Division of Taxation issued guidance regarding a security company’s purchase of handheld radios that are used by its employees on the premises of their clients. In this case, the security company leases … Continue reading New Jersey – Taxability of Handheld Radios Used by Security Guards

New Jersey – Taxability of Charges for Water Damage Restoration Services

2/15/2013 SALT Report 2155 – The New Jersey Division of Taxation issued a technical advisory regarding the taxability of charges for water restoration services. Generally, water damage restoration services, such as drying and water extraction, whe… Continue reading New Jersey – Taxability of Charges for Water Damage Restoration Services

Illinois – Farmer’s Forklift Purchase Was Taxable

2/15/2013 SALT Report 2154 – The Illinois Department of Revenue issued a ruling regarding a use tax assessment imposed on Farmer’s purchase of a forklift. The Farmer protested the assessment arguing that the forklift was an exempt purchase because… Continue reading Illinois – Farmer’s Forklift Purchase Was Taxable

Alabama – Prescriptions for Animals are Taxable

2/15/2013 SALT Report 2153 – The Alabama Department of Revenue issued a reminder regarding sales of prescription veterinary items and non-prescription veterinary items. The Department notes that there has been some confusion regarding the taxabili… Continue reading Alabama – Prescriptions for Animals are Taxable

Illinois – Repeal Date for Act Covering Wireless 911 Fees Extended

2/15/2013 SALT Report 2152 – The Illinois General Assembly enacted legislation that extends the repeal date for the Wireless Emergency Telephone Safety Act from April 1, 2013 until July 1, 2013. Additionally, the Act authorizes the Illinois Commer… Continue reading Illinois – Repeal Date for Act Covering Wireless 911 Fees Extended