Tennessee – Taxability of Equipment and Materials Used for Pollution Control

SALT Report 2319 – The Tennessee Department of Revenue issued a letter ruling regarding whether the pollution control credit and the industrial machinery exemption can be used by a city landfill. The Taxpayer in this case, partners with municipalities to Continue reading Tennessee – Taxability of Equipment and Materials Used for Pollution Control

Indiana – Sales of Digital Certificates Not Taxable

SALT Report 2318 – A Taxpayer requested a letter ruling from the Indiana Department of Revenue regarding whether its sales of digital certificates and authentication services are subject to sales and use tax when sold to customers located in Indiana. Continue reading Indiana – Sales of Digital Certificates Not Taxable

Massachusetts – Taxability of Freight Insurance Charges

SALT Report 2317 – The Massachusetts Department of Revenue issued a Letter Ruling regarding the application of sales tax to freight insurance charges that are billed to, and paid by, the customer. The Taxpayer resells test equipment and information technology Continue reading Massachusetts – Taxability of Freight Insurance Charges

Rhode Island – Food Regulation Repealed

SALT Report 2315 – The Rhode Island Division of Taxation has repealed a sales and use tax regulation applicable to food products because the contents have been incorporated into Regulation SU 09-59 Food and Food Ingredients, Prepared Food/Meals, Candy, Soft Continue reading Rhode Island – Food Regulation Repealed