Virginia – Exemption for Separately Stated Charges for Installing Property Includes Rented Property

SALT Report 2244 – The Virginia Senate passed legislation to clarify that the sales and use tax exemption that applies to charges for labor and services that are separately stated and incurred when installing, applying, remodeling or repairing property that Continue reading Virginia – Exemption for Separately Stated Charges for Installing Property Includes Rented Property

New Jersey – Bulletin on Taxability of Restaurants Revised

SALT Report 2243 – The New Jersey Division of Taxation recently revised their sales and use tax bulletin for the restaurant industry. Businesses that sell prepared foods and beverages, such as restaurants, taverns, snack bars, and caterers, are responsible for Continue reading New Jersey – Bulletin on Taxability of Restaurants Revised

Illinois – Medical Laser Did Not Qualify for 1% Tax Rate

SALT Report 2241 – An Illinois Administrative Law Judge issued a ruling regarding whether a specialized laser device used by physicians to treat skin diseases qualifies as a “medical appliance” under 35 ILCS 105/3-10 of the Use Tax Act. The Continue reading Illinois – Medical Laser Did Not Qualify for 1% Tax Rate

California – Guide to Free Tax Products and Services for Small Businesses

SALT Report 2240 – The California State Board of Equalization has created a resource guide for California taxpayers that discusses the products and services available to small business owners, tax practitioners, and non-profit organizations. The guide is designed to help Continue reading California – Guide to Free Tax Products and Services for Small Businesses

California – BOE Sponsors Legislation to Provide Tax Breaks to Pet Owners

SALT Report 2239 – The California State Board of Equalization unanimously voted to sponsor legislation that will exempt from sales and use taxes certain transactions involving drugs and medications used to treat animals. Currently, veterinarians are required to pay sales Continue reading California – BOE Sponsors Legislation to Provide Tax Breaks to Pet Owners

Georgia – Bill to Enact SST Conformity and Amend Certain Exemptions Passes

SALT Report 2238 – The Georgia State Legislature passed a Bill to enact Streamlined Sales and Use Tax Agreement conformity and to amend the exemptions for agricultural producers and manufacturers.  The provisions in House Bill 266 are effective March 5, Continue reading Georgia – Bill to Enact SST Conformity and Amend Certain Exemptions Passes