North Dakota – Farm Machinery Gross Receipts Tax Provisions Enacted

SALT Report 2377 – North Dakota enacted legislation that amends the farm machinery gross receipts tax provisions to include lease agreements. The Bill states that lessors of new farm machinery, or irrigation equipment, that is subject to the farm machinery Continue reading North Dakota – Farm Machinery Gross Receipts Tax Provisions Enacted

Hawaii – Working Group to Evaluate the Feasibility of Imposing Sales Tax on Non-Essential Foods

SALT Report 2375 – The Hawaii House of Representatives adopted a resolution asking the Department of Taxation to assemble a working group to evaluate the feasibility of imposing sales tax on non-essential food items. Non-essential food items will include foods Continue reading Hawaii – Working Group to Evaluate the Feasibility of Imposing Sales Tax on Non-Essential Foods

Arkansas – Motor Vehicle Rentals Over 30 Days Are Taxable

SALT Report 2374 –The Arkansas Legislature amended the sales and use tax law that applies to long-term vehicle rentals. Senate Bill 688 provides that sales tax is imposed on a lease or rental of a motor vehicle that occurs for Continue reading Arkansas – Motor Vehicle Rentals Over 30 Days Are Taxable

Arkansas – Penalties Enacted for Falsifying Electronic Sales Records

SALT Report 2373 – The Arkansas Senate enacted legislation that makes it a criminal offense to knowingly manufacture, sell, make available, purchase, install, transfer, possess, or use software or any other device designed to falsify the electronic records of an Continue reading Arkansas – Penalties Enacted for Falsifying Electronic Sales Records

Illinois – Enterprise Zone and Pollution Control Facilities Sales Tax Exemption Rules Amended

SALT Report 2372 – The Illinois Department of Commerce and Economic Opportunity adopted emergency amendments to rules that determine eligibility for the enterprise zone machinery/equipment sales tax exemption and the pollution control facilities sales tax exemption. The exemptions apply to Continue reading Illinois – Enterprise Zone and Pollution Control Facilities Sales Tax Exemption Rules Amended