Arkansas – Exemption for Expendable Supplies for Farm Machinery

SALT Report 2434 – Arkansas’ Governor signed a Bill that provides a sales and use tax exemption for expendable supplies for farm machinery. Specific items included in the exemption are baling twine, net wrap, silage wrap, and cotton wrap that Continue reading Arkansas – Exemption for Expendable Supplies for Farm Machinery

Wisconsin – Updated Publication for Electrical Contractors

SALT Report 2433 – The Wisconsin Department of Revenue updated a publication that provides sales and use tax guidance for electrical contractors to include information regarding the exemption for renewable energy products. The publication also provides an updated list of Continue reading Wisconsin – Updated Publication for Electrical Contractors

California – New Sales and Use Tax Webpage for Caterers

SALT Report 2432 – The California State Board of Equalization announced that they have created a new webpage for the catering industry. The webpage is designed to help caterers better understand the tax obligations specific to their industry. The webpage Continue reading California – New Sales and Use Tax Webpage for Caterers

North Dakota – Possession of Sales Suppression Devices is a Criminal Offense

SALT Report 2431 – North Dakota recently passed a Bill that makes it illegal to sell, buy, possess, install, transfer, manufacture, own or use an automated sales suppression device, zapper, or phantom ware within the state. These devices are typically Continue reading North Dakota – Possession of Sales Suppression Devices is a Criminal Offense

Colorado – Federal Remote Seller Requirements Passed by House

SALT Report 2430 – The Colorado House of Representatives passed legislation that would meet and implement the minimum simplification requirements of the Federal Marketplace Fairness Act of 2013. By meeting these requirements the state would be authorized by the federal Continue reading Colorado – Federal Remote Seller Requirements Passed by House

Hawaii – Nonprofit Tax Benefits and Personal Trust Liability Provisions Amended

SALT Report 2429 – The Hawaii State legislature amended certain provisions to expand the eligibility for general excise tax benefits to additional nonprofit organizations. The Bill also provides an exclusion from personal liability for certain nonprofit groups. The definition of Continue reading Hawaii – Nonprofit Tax Benefits and Personal Trust Liability Provisions Amended

Oklahoma – Bill Expands Direct Pay Permit Eligibility

SALT Report 2428 – The Oklahoma Legislature passed a Bill that makes several changes to the eligibility requirements for obtaining a direct pay permit. House Bill 1399 authorizes those who purchase medicine, medical equipment and prosthetic devices, in which the Continue reading Oklahoma – Bill Expands Direct Pay Permit Eligibility