Virginia – Unconventional Vehicles Subject to Retail Tax

SALT Report 2387 – Legislation has been enacted in Virginia that subjects all-terrain vehicles, off-road motorcycles, foot scooters, and mopeds to the Virginia retail sales and use tax, however, these vehicles are exempt from the motor vehicle sales and use Continue reading Virginia – Unconventional Vehicles Subject to Retail Tax

South Carolina – Taxability of Leased Communications Equipment

SALT Report 2386 – The South Carolina Department of Revenue issued a private letter ruling regarding whether a Taxpayer’s charges for hospital communication systems and support services were subject to sales and use tax. The Taxpayer contracts with hospitals to Continue reading South Carolina – Taxability of Leased Communications Equipment

Tennessee – Reduced Sales Tax for Food and Food Ingredients

SALT Report 2385 – The Tennessee General Assembly has passed legislation that reduces the sales and use tax rate on food and food ingredients for human consumption from 5.25% to 5%. House Bill 193 was passed on April 15, 2013 and Continue reading Tennessee – Reduced Sales Tax for Food and Food Ingredients

South Carolina – Taxability of Sales to Federal Employees, Diplomats, and Nonprofit Employees

SALT Report 2384 – The South Carolina Department of Revenue updated their guidance regarding the application of sales tax to purchases made by exempt government agencies and businesses. South Carolina does not impose tax directly on the federal government, however Continue reading South Carolina – Taxability of Sales to Federal Employees, Diplomats, and Nonprofit Employees

Wisconsin – Taxability of Credit Card Swipe Fees

SALT Report 2383 – Beginning January 27, 2013 Wisconsin retailers are authorized to charge their customers a “swipe fee” if they use credit cards to pay for goods and service. Because of this, the Department of Revenue issued guidance regarding Continue reading Wisconsin – Taxability of Credit Card Swipe Fees