Indiana – Taxability of Gloves Used in the Production Process

SALT Report 2562 –The Indiana Department of Revenue issued a ruling regarding a Taxpayer’s appeal of a use tax assessment on gloves used in its production process. The assessment came as the result of an audit where it was determined Continue reading Indiana – Taxability of Gloves Used in the Production Process

Oklahoma -Tax Relief for Tornado Victims

SALT Report 2561 – The Oklahoma Tax Commission announced that the state has created a tax relief program for those affected by the recent tornadoes that struck Oklahoma on May 19 and May 20, 2013. Highlights of the Commission’s relief Continue reading Oklahoma -Tax Relief for Tornado Victims

Oklahoma – Bill Amends Sales and Use Tax Exemptions and Repeals SST Penalty Notice

SALT Report 2560 – The Oklahoma Governor recently signed a bill that amends the following sales and use tax exemptions and repeals certain SST provisions. Exemptions The bill amends the exemption for sales of tangible personal property or services to Continue reading Oklahoma – Bill Amends Sales and Use Tax Exemptions and Repeals SST Penalty Notice

Florida – Exemption for Dyed Diesel Fuel

SALT Report 2559 – Recently enacted legislation in Florida provides a sales and use tax exemption for dyed diesel fuel. The exemption applies to sales and purchases of dyed diesel fuel that will be used in commercial fishing and aquacultural Continue reading Florida – Exemption for Dyed Diesel Fuel

Georgia – Construction Performance Tax Bond Form Revised

SALT Report 2558 – The Georgia Department of Revenue recently revised a sales tax form that is required when filing construction industry performance tax bonds. Effective May 2013, Form ST-C 214-3 Nonresident Subcontractor’s Performance Tax Bond and Form ST-C 214-4 Continue reading Georgia – Construction Performance Tax Bond Form Revised