Texas – Electricity Used to Pump Irrigation Water to Golf Course Exempt

SALT Report 2349 – The Texas Comptroller issued guidance regarding the taxability of electricity used to extract and transport water that will be used by golf courses. The Comptroller’s updated guidance is to clear up inconsistencies found in several documents Continue reading Texas – Electricity Used to Pump Irrigation Water to Golf Course Exempt

Texas – Taxability of Common Area Maintenance Charges

SALT Report 2348 – The Texas Comptroller issued guidance regarding the taxability of common area maintenance (CAM) charges that are collected from tenants by landlords in commercial leases. CAM charges are costs associated with the repair and maintenance of a Continue reading Texas – Taxability of Common Area Maintenance Charges

Wisconsin – Updated Motor Vehicle Fuel Use Tax Publication

SALT Report 2347 – The Wisconsin Department of Revenue updated their publication regarding the imposition of use tax for purchases of motor vehicle fuel. The publication is designed to help you determine if you are required to pay use tax Continue reading Wisconsin – Updated Motor Vehicle Fuel Use Tax Publication

Illinois – Diesel Exhaust Fluid Does Not Qualify for the Rolling Stock Exemption

SALT Report 2346 – The Illinois Department of Revenue issued guidance regarding whether diesel exhaust fluid (DEF) qualifies for the rolling stock sales tax exemption. DEF is a relatively new product that is used by diesel truck operators to reduce their Continue reading Illinois – Diesel Exhaust Fluid Does Not Qualify for the Rolling Stock Exemption

Illinois – Enterprise Zone Building Materials Exemption

SALT Report 2345 – The Illinois Department of Revenue issued a general information letter that discusses the enterprise zone sales and use tax exemption. Under the Illinois Enterprise Zone Act businesses can deduct the gross receipts from qualified retail sales of Continue reading Illinois – Enterprise Zone Building Materials Exemption