New York – Financial Arrangement Did Not Make a Taxpayer Responsible for Tax Collection

SALT Report 2441 – The New York Department of Taxation issued an advisory opinion regarding whether a Taxpayer is a required to collect tax for purchases that he finances as part of a new business venture. The Taxpayer is registered Continue reading New York – Financial Arrangement Did Not Make a Taxpayer Responsible for Tax Collection

California – Introduced Bill Would Provide an Exemption for Unmanned Aerial Vehicle Manufacturing

SALT Report 2440 – The California General Assembly introduced a bill that if passed, would provide an exemption from sales and use taxes for the sale of, and the storage, use, or consumption of, tangible personal property purchased by a Continue reading California – Introduced Bill Would Provide an Exemption for Unmanned Aerial Vehicle Manufacturing

Mississippi – Exemption for Utilities Used in Manufacturing and Food Production

SALT Report 2439 – Mississippi Governor Phil Bryant has signed a Bill that provides sales tax exemptions for sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas, or other fuel to qualified manufacturers and producers or processors Continue reading Mississippi – Exemption for Utilities Used in Manufacturing and Food Production

North Dakota – New Exemptions for Natural Gas Collection Enacted

SALT Report 2438 – Recently enacted North Dakota legislation created two severance tax exemptions for liquids produced from natural gas to encourage use of gas that might otherwise be flared; and expands a sales tax exemption for property used to Continue reading North Dakota – New Exemptions for Natural Gas Collection Enacted

Iowa – Newly Enacted and Amended Sales and Use Tax Exemptions

SALT Report 2437 – New legislation in Iowa creates a new sales and use tax exemption and amends an existing exemption. New Exemption The sales price from the sale of chemicals, solvents, sorbents, reagents, or other tangible personal property used Continue reading Iowa – Newly Enacted and Amended Sales and Use Tax Exemptions

Georgia – Tourism Development Act Amended

SALT Report 2436 – Georgia Governor Nathan Deal has signed legislation that amends procedures under the Georgia Tourism Development Act, an act that provides sales tax incentives for approved companies. The bill allows sales tax exemptions for certain approved projects Continue reading Georgia – Tourism Development Act Amended

Georgia – Exemption for Aircraft Repair Parts Extended

SALT Report 2435 – The sunset date for the sales and use tax exemption for aircraft engines, parts, equipment, and other tangible personal property that will be used in the maintenance or repair of aircraft that will not be registered in Continue reading Georgia – Exemption for Aircraft Repair Parts Extended