Tennessee – Taxability of Advertising Brochures and Services

2/19/2013 SALT Report 2165 – The Tennessee Department of Revenue issued a Letter Ruling regarding the taxability of brochure printing services. The Taxpayer in this case, provides advertising services and when he enters into a contract with a cu… Continue reading Tennessee – Taxability of Advertising Brochures and Services

Wyoming – Exemption Requirements for Co-Located Data Centers

2/19/2013 SALT Report 2164 – The Wyoming State Legislature passed a bill that amends the sales and use tax exemption requirements for a co-located data center’s purchase or rental of computer software, computer equipment, and related power, heatin… Continue reading Wyoming – Exemption Requirements for Co-Located Data Centers

California – Proposed Manufacturing Exemptions

2/19/2013 SALT Report 2163 – The California State Legislature introduced a bill that would provide an exemption for tangible personal property purchased for use in manufacturing, processing, refining, fabricating, or recycling; tangible personal p… Continue reading California – Proposed Manufacturing Exemptions

New Mexico – Taxability of Licenses to Use an Online Database

2/19/2013 SALT Report 2162 – The New Mexico Taxation Department issued a Revenue Ruling regarding the taxability of software licenses sold in New Mexico. The Taxpayer in this case, provides its customers with access to an online database when they… Continue reading New Mexico – Taxability of Licenses to Use an Online Database