New York – Purchases of Oxygen Cylinders Did Not Qualify for Resale Exemption

SALT Report 2587 – The New York Division of Tax Appeals ruled that a Taxpayer who provides oxygen systems to its customers for in-home use could not prove that its purchases of oxygen cylinders were for resale. In 2008, the Continue reading New York – Purchases of Oxygen Cylinders Did Not Qualify for Resale Exemption

Nebraska – Partial Exemption for Customer-Generators of Electricity

SALT Report 2586 – Recently enacted legislation in Nebraska makes changes to the Nebraska Net Metering Act. The bill, LB 90, changes the law so that sales tax is only collected on the net amount of electricity used by a Continue reading Nebraska – Partial Exemption for Customer-Generators of Electricity

Washington – Local Sales and Use Tax Rate Changes

SALT Report 2585 – The Washington Department of Revenue announced that effective July 1 the local sales and use tax rates in the cities of Aberdeen and Stanwood will change. The rate changes are as follows: Aberdeen – The sales Continue reading Washington – Local Sales and Use Tax Rate Changes

Kansas – Guidance on Anticipated Rate Change Revoked, New Guidance Issued

SALT Report 2584 – The Kansas Department of Revenue announced that they have revoked sales and use tax Notice 13-07 and have replaced it with Notice 13-08. The notice discusses the reduction in the state sales and use tax rate Continue reading Kansas – Guidance on Anticipated Rate Change Revoked, New Guidance Issued