Washington – Taxability of Service Performed by Dump Truck Operators

SALT Report 2556 – The Washington Department of Revenue issued a tax advisory that explains the application of public utility taxes, business and occupation taxes, and retail sales tax to services that are commonly provided by dump truck operators. 1) Continue reading Washington – Taxability of Service Performed by Dump Truck Operators

Missouri – Filing Frequency Threshold Amounts Increased

SALT Report 2555 – The Missouri Department of Revenue has amended the states mandatory filing regulation, §12 CSR 10-104.030, to increase the filing frequency threshold for quarterly and annual sales and use tax returns. The amendments are as follows: If Continue reading Missouri – Filing Frequency Threshold Amounts Increased

Alabama – Exemption for Food Pantries in Talladega County

SALT Report 2554 – Recently enacted legislation in Alabama provides a sales and use tax exemption for food pantries in Talladega County. The legislation exempts the purchase or distribution of food and food-related items for charitable purposes from state, county, Continue reading Alabama – Exemption for Food Pantries in Talladega County

Alabama – Additional Tax Imposed on Liquor Sales

SALT Report 2553 – An additional 5% state sales tax will be imposed on sales of liquor in Dallas County, Alabama by all entities licensed by the Alcoholic Beverage Control Board. Anyone who fails to collect and remit the tax Continue reading Alabama – Additional Tax Imposed on Liquor Sales

Alabama – Exemption for Durable Medical Equipment, Devices, and Supplies

SALT Report 2552 – The Alabama State Legislature enacted legislation that creates a sales and use tax exemption for items used to treat illness or injury, or to replace all or part of a limb or internal body part. Qualified Continue reading Alabama – Exemption for Durable Medical Equipment, Devices, and Supplies