Louisiana – State Proposes Tax Amnesty in 2013

SALT Report 2340 – The Louisiana State Legislature proposed a bill that would provide a tax amnesty. If passed, the “Louisiana Tax Delinquency Amnesty Act of 2013” would require the Department of Revenue to develop and implement a tax amnesty Continue reading Louisiana – State Proposes Tax Amnesty in 2013

Iowa – Taxability of Landscaping and Lawn Care Services

SALT Report 2339 – The Iowa Department of Revenue issued guidance regarding the taxability of landscaping, lawn mowing, and lawn care services. These services are taxable unless performed on or in connection with, new construction, reconstruction, alteration, expansion, or remodeling Continue reading Iowa – Taxability of Landscaping and Lawn Care Services

Indiana – Tanks Used for Manufacturing Were Not Taxable

SALT Report 2338 – The Indiana Department of Revenue issued a letter of finding regarding an Indiana Taxpayer’s protest of an assessment of use tax on steel and fiberglass tanks it claimed were used in its bleach manufacturing business. The Continue reading Indiana – Tanks Used for Manufacturing Were Not Taxable

Illinois – Proposed Amendments to Shipping and Handling Regulations

SALT Report 2337 – The Illinois Department of Revenue issued a Second Notice period for comments and suggestions regarding the proposed amendments to the state’s shipping and handling regulations. The public comment period began on March 18, 2013 and will Continue reading Illinois – Proposed Amendments to Shipping and Handling Regulations

West Virginia – Capital Improvement Publication Updated

SALT Report 2336 – The West Virginia State Tax Department has updated its sales and use tax publication regarding the capital improvement rule. The guide is designed to provide real estate owners, building contractors, home improvement contractors, carpenters, bricklayers, electricians, plumbers, Continue reading West Virginia – Capital Improvement Publication Updated

Washington – Pharmaceutical Sales Taxability Guide

SALT Report 2335 – The Washington Department of Revenue released an updated pharmaceutical sales taxability guide. The information in the guide is general in nature and reflects the taxability as of March 2, 2013. The following sales are taxable: Sales Continue reading Washington – Pharmaceutical Sales Taxability Guide