Louisiana – Sales by Non-profit Organizations

3/4/2013 SALT Report 2214 – The Louisiana Department of Revenue issued guidance regarding the sales tax exemption for events sponsored by civic, educational, historical, charitable, fraternal, or religious non-profit organizations. Generally, the … Continue reading Louisiana – Sales by Non-profit Organizations

Washington – Medical Prototype did Not Qualify for Exemption or the High Technology Tax Deferral Program

3/4/2013 SALT Report 2212 – A Washington Appeals judge upheld a ruling by the Department of Revenue that disallowed the machinery and equipment exemption and the high technology tax deferral for purchases of materials used to build a medical devic… Continue reading Washington – Medical Prototype did Not Qualify for Exemption or the High Technology Tax Deferral Program

North Carolina – Small Business Counseling Program Offers Fee and Penalty Waivers

3/4/2013 SALT Report 2211 – The North Carolina Department of Revenue is offering a new program designed to help small businesses with outstanding sales and use tax liabilities. The program is called the Small Business Counseling Program and offers… Continue reading North Carolina – Small Business Counseling Program Offers Fee and Penalty Waivers

Missouri – Taxability of Gas Used to Power a Water Pump

3/4/2013 SALT Report 2209 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of gasoline used to fuel generators. The Taxpayer in this case owns property in Missouri. The property has a small lake that contains fi… Continue reading Missouri – Taxability of Gas Used to Power a Water Pump