Washington – Upcoming Rate Changes for Car Dealers

2/27/2013 SALT Report 2197 – The Washington Department of Revenue has updated its chart of local sales and use tax rates for car dealers and leasing companies. The chart is updated quarterly and the rates provided will be in effect April 1 – June … Continue reading Washington – Upcoming Rate Changes for Car Dealers

South Carolina – Sales of Motor Vehicles and Trailers to Non-Residents

2/27/2013 SALT Report 2196 – The South Carolina Department of Revenue updated an information letter regarding the taxability of certain motor vehicles and trailers sold to non-residents. Code Section 12-36-930 states that sales tax is due on motor… Continue reading South Carolina – Sales of Motor Vehicles and Trailers to Non-Residents

New York – Taxability of Charges for Transportation Services Revised

2/27/2013 SALT Report 2195 – The New York Department of Taxation and Finance issued a technical memorandum that explains the Department’s recent policy revisions regarding the exclusion from sales tax for charges for transportation services provid… Continue reading New York – Taxability of Charges for Transportation Services Revised

Tennessee – Freezer Racks Qualify as Industrial Machinery

2/27/2013 SALT Report 2194 – The Tennessee Department of Revenue issued a letter ruling regarding the taxability of freezer racks installed in a food production facility. The Taxpayer manufactures food products that are kept frozen according to … Continue reading Tennessee – Freezer Racks Qualify as Industrial Machinery

Colorado – Revisions to Low-Emitting Vehicle Publication

2/27/2013 SALT Report 2193 – The Colorado Department of Revenue recently revised its publication regarding the state sales and use tax exemption for low-emitting heavy vehicles. Colorado provides the sales and use tax exemption for motor vehicles … Continue reading Colorado – Revisions to Low-Emitting Vehicle Publication