Minnesota – Taxability of Products Labeled Dietary Supplements

SALT Report 2421 – A Minnesota Tax Court issued a ruling regarding whether a product is taxable as a dietary supplement if the label identifies it as a dietary supplement. The Taxpayer in this case, operates a chain of weight control Continue reading Minnesota – Taxability of Products Labeled Dietary Supplements

Arkansas – Exemption for Sales to Nonprofit Blood Donation Organizations

SALT Report 2420 – An Arkansas sales and use tax exemption has been enacted for sales of tangible personal property or services to nonprofit blood donation organizations. The term “nonprofit blood donation organization” is defined as an organization that: Is Continue reading Arkansas – Exemption for Sales to Nonprofit Blood Donation Organizations

New York – New Reporting Requirement for Industrial Development Agencies and Authorities

SALT Report 2419 – The New York Department of Taxation and Finance issued a special notice that provides interim guidance for the new reporting requirement for Industrial Development Agencies and Authorities that took effect on March 28, 2013. Part J Continue reading New York – New Reporting Requirement for Industrial Development Agencies and Authorities

Washington – Application for Livestock Exemption Certificate Reissued

SALT Report 2418 – The Washington Department of Revenue has reissued an application for the sales tax exemption certificate that applies to livestock nutrient management equipment and facilities. The exemptions are available to anyone who: Is licensed to produce milk Continue reading Washington – Application for Livestock Exemption Certificate Reissued

Washington – Exemption for Manufacturers of Fruits and Vegetables, Seafood, and Dairy Products

SALT Report 2417 – The Washington Department of Revenue announced that the business and occupation tax exemptions for manufacturers of fresh fruit and vegetable products, dairy products, and seafood products has been extended until June 30, 2015. The B&O tax Continue reading Washington – Exemption for Manufacturers of Fruits and Vegetables, Seafood, and Dairy Products

Illinois – Taxability of Computer Software and an Update on Private Letter Rulings Regarding this Topic

SALT Report 2416 – The Illinois Department of Revenue issued guidance regarding the application of sales and use tax to computer software and maintenance agreements. In this particular case, the Taxpayer requested that the Department review its Software License Agreement Continue reading Illinois – Taxability of Computer Software and an Update on Private Letter Rulings Regarding this Topic

Florida – Finalized and Repealed Sales and Use Tax Rules

SALT Report 2415 – The Florida Department of Revenue has amended or repealed the following sales and use tax rules: to remove obsolete provisions, to replace outdated references, to remove unnecessary effective dates, to remove redundant provisions, and to update Continue reading Florida – Finalized and Repealed Sales and Use Tax Rules

California – No Liability for Good Faith Reliance on Administrative Rulings

SALT Report 2414 – The California State Legislature has proposed an amendment to certain personal liability statutes. Specifically, the Bill provides that “any person who relies upon a written order, ruling, approval, interpretation, or enforcement policy of a state agency Continue reading California – No Liability for Good Faith Reliance on Administrative Rulings

Hawaii – Department Creates Standard to Determine Whether Delinquent Taxes are Uncollectible

SALT Report 2413 – The Hawaii State Legislature enacted legislation that authorizes the Department of Taxation to use a reasonableness standard to determine whether delinquent state taxes are uncollectible, rather than waiting the two-years that was previously required. Senate Bill Continue reading Hawaii – Department Creates Standard to Determine Whether Delinquent Taxes are Uncollectible

Missouri – Taxability of Loaned Medical Equipment Used With Purchased Catheters

SALT Report 2412 – The Missouri Department of Revenue issued a Letter Ruling regarding the taxability of medical computer equipment that is used in conjunction with disposable medical catheters. The Taxpayer is an out-of-state corporation that sells disposable, one-time use, Continue reading Missouri – Taxability of Loaned Medical Equipment Used With Purchased Catheters