Alabama – Exemption for Parts Used in Aircraft Conversion, Reconfiguration, and Maintenance

SALT Report 2488 – The Alabama State Legislature enacted legislation that provides an exemption from use tax for any parts, components, and systems that will become a part of a fixed or rotary wing military aircraft or certified transport category Continue reading Alabama – Exemption for Parts Used in Aircraft Conversion, Reconfiguration, and Maintenance

New Jersey – Taxability of Items Sold by Grocery Stores

SALT Report 2487 – The New Jersey Division of Taxation updated their guidance for sales of food, food ingredients, candy, dietary supplements, and soft drinks when sold by grocery stores. In most cases sales of prepared foods are subject to Continue reading New Jersey – Taxability of Items Sold by Grocery Stores

Washington – Exemption for Disabled Veterans and Military Personnel

SALT Report 2485 – The state of Washington is providing a sales and use tax exemption for disabled veterans and members of the armed forces for purchases of “add-on automotive adaptive equipment” that will allow a physically challenged person to Continue reading Washington – Exemption for Disabled Veterans and Military Personnel

Georgia – Local Excise Tax for Manufacturers’ Energy Purchases Amended

SALT Report 2484 – Recently enacted legislation in Georgia amends the local excise tax that is imposed on sales to, and uses by, energy manufacturers. The local excise tax is being phased in over a four-year period that began on Continue reading Georgia – Local Excise Tax for Manufacturers’ Energy Purchases Amended

Georgia – Governor Vetoes Legislation to Create and Reenact Several Sales Tax Exemptions

SALT Report 2483 – On May 7, 2013 Georgia Governor Nathan Deal vetoed legislation that would have created a temporary sales and use tax exemption for certain job training organizations; and would have reenacted several temporary sales and use tax Continue reading Georgia – Governor Vetoes Legislation to Create and Reenact Several Sales Tax Exemptions

Utah – Municipal Energy Sales and Use Tax Rate Increase

SALT Report 2482 – The Utah State Tax Commission announced that the city of Pleasant Grove, county/city code 25-088, will increase its municipal energy tax rate from 5.051% to 6% on July 1, 2013. On that date, sellers must collect Continue reading Utah – Municipal Energy Sales and Use Tax Rate Increase