Utah – Machinery and Equipment Exemption for Electronic Financial Payment Services

SALT Report 2344 – Utah recently enacted legislation that provides a sales and use tax exemption for the purchase or lease of machinery and equipment by qualified electronic financial payment services. A qualified “electronic financial payment service” is defined as a Continue reading Utah – Machinery and Equipment Exemption for Electronic Financial Payment Services

Idaho – Cloud Software Exempt from Sales Tax

SALT Report 2343 – The Idaho State Legislature passed a bill that amends existing law to provide an exemption from sales tax for cloud software and “cloud computing” services delivered over the Internet effective April 3, 2013. Additionally, House Bill Continue reading Idaho – Cloud Software Exempt from Sales Tax

New Mexico – Locomotive Fuel Deduction Expanded

SALT Report 2342 – The New Mexico State Legislature recently enacted legislation that expands the deduction for locomotive fuel loaded or used by a common carrier in a locomotive engine from the gross receipts and compensating use tax. The purpose Continue reading New Mexico – Locomotive Fuel Deduction Expanded

Texas – Temporary Exemption for Orthopedic Appliances

SALT Report 2341 – The Texas Comptroller issued a memo regarding a temporary exemption for orthopedic devices. The purpose of the memo is to provide guidance to help determine what types of equipment qualify for the temporary exemption or refund Continue reading Texas – Temporary Exemption for Orthopedic Appliances