Arkansas – Utilities Used by Grain Drying and Storage Facilities Exempt

SALT Report 2470 – Due to recently passed legislation, sales of electricity, liquefied petroleum gas, and natural gas used by a grain drying and storage facility are exempt from Arkansas sales and use tax. To qualify for the exemption, the Continue reading Arkansas – Utilities Used by Grain Drying and Storage Facilities Exempt

Texas – Boat Brought Into Texas After Purchase Was Subject to Use Tax

SALT Report 2469 – The Texas Comptroller issued a ruling regarding use tax assessed on a Taxpayer’s boat purchase. In this case, the Taxpayer contracted with an out-of-state broker to facilitate the boat’s purchase and subsequently met the broker outside Continue reading Texas – Boat Brought Into Texas After Purchase Was Subject to Use Tax

Mississippi – Certain Activities by Scrap Metal Recyclers are Considered Manufacturing

SALT Report 2468 – The Mississippi Legislature amended Section 27-65-11 of the Tax Code to revise the definitions of “to manufacture” and “manufacturing” to include certain activities by scrap metal recyclers. The definition now states that scrap metal recyclers who Continue reading Mississippi – Certain Activities by Scrap Metal Recyclers are Considered Manufacturing

Florida – Click-Through and Affiliate Nexus Bill Dead

SALT Report 2467 – Legislation to amend a Florida statute regarding the application of sales and use tax to mail order and internet sales and to include click-through and affiliate nexus provisions died in the Senate Appropriations Subcommittee on Finance Continue reading Florida – Click-Through and Affiliate Nexus Bill Dead

Missouri – Taxability of Materials Used to Produce Newspapers

SALT Report 2466 – The Missouri Department of Revenue issued a letter ruling regarding a Taxpayer’s purchases of items used to print a publication that it distributes on a monthly basis. Some copies are, for a fee, directly mailed to Continue reading Missouri – Taxability of Materials Used to Produce Newspapers

Virginia – Taxability of Prewritten Software and Maintenance Agreements

SALT Report 2465 – The Virginia Tax Commissioner issued a ruling regarding the application of sales and use tax to prewritten software, software maintenance agreements, updates to prewritten software, and training. In previous years, the Taxpayer would deliver its software Continue reading Virginia – Taxability of Prewritten Software and Maintenance Agreements

Virginia – Guidelines for Accelerated Tax Payments Updated

SALT Report 2464 – The Virginia Department of Taxation has updated its guidelines regarding accelerated sales tax payments. House Bill 1300 increased the threshold that would require a dealer to make an additional accelerated payment to anyone with taxable sales Continue reading Virginia – Guidelines for Accelerated Tax Payments Updated