Georgia – Exemption for Coin-Operated Amusement Machines Amended

SALT Report 2371 – The Georgia State legislature enacted legislation that amends the sales tax exemption for certain coin-operated amusement machines. Previously, a “bona fide coin-operated amusement machine” was defined as a machine: That is used by the public to Continue reading Georgia – Exemption for Coin-Operated Amusement Machines Amended

Illinois – Taxability of Leasing Transactions

SALT Report 2370 – The Illinois Department of Revenue issued a general information letter discussing the application of sales and use tax to leases of tangible personal property. The Taxpayer in this case is a technology solutions provider who entered Continue reading Illinois – Taxability of Leasing Transactions

Illinois – Exemption for Contractors Purchasing on Behalf of an Exempt Organization

SALT Report 2369 – The Illinois Department of Revenue issued a general information letter that discusses the documentation a construction contractor must provide to its supplier when purchasing items on behalf of an exempt organization. In most cases, sales to Continue reading Illinois – Exemption for Contractors Purchasing on Behalf of an Exempt Organization

Virginia – Industrial Processing Exemption

SALT Report 2368 – The Virginia Tax Commissioner issued a letter ruling regarding a Taxpayer’s purchases of chemicals and additives used in its water treatment facility. The Taxpayer is a public water service provider who extracts water from the ground Continue reading Virginia – Industrial Processing Exemption

Colorado – Remote Seller Legislation Introduced

SALT Report 2367 – The Colorado General Assembly introduced legislation that, if enacted, would satisfy the minimum requirements set forth in the federal Marketplace Fairness Act of 2013. As written, the Marketplace Fairness Act would authorize states to require out-of-state Continue reading Colorado – Remote Seller Legislation Introduced