Louisiana – Exclusion for Repairs to Property Delivered Out of State

SALT Report 2568 – The Louisiana State Legislature amended the state sales and use tax and East Feliciana Parish local tax exclusion for repair services to tangible personal property to provide that these charges are excluded from tax when the Continue reading Louisiana – Exclusion for Repairs to Property Delivered Out of State

New York – Cap Amount Set for Electronic News Services Exemption

SALT Report 2567 – The New York Department of Taxation and Finance issued a notice regarding the cap amount for the sales and use tax exemption for electronic news services. Under New York law these services are exempt if they Continue reading New York – Cap Amount Set for Electronic News Services Exemption

Florida – Guidance Regarding the Exemption for Industrial Machinery and Equipment

SALT Report 2566 – The Florida Department of Revenue issued guidance regarding the sales and use tax exemption for purchases of industrial machinery and equipment used at a fixed location in Florida by a qualified manufacturing business. The exemption is Continue reading Florida – Guidance Regarding the Exemption for Industrial Machinery and Equipment

Florida – Guidance for Sales of Specialty Medical Products

SALT Report 2565 – The Florida Department of Revenue issued guidance regarding whether certain surgical products and supplies are subject to Florida sales tax. The Taxpayer, in this case sells single use medical products to hospitals for use by physicians Continue reading Florida – Guidance for Sales of Specialty Medical Products

Vermont – Amended Sales and Use Tax and Fuel Tax Provisions

SALT Report 2564 – Vermont Governor Peter Shumlin signed legislation that amends certain sales and use tax provisions as well as a provision for the fuel gross receipts tax. Drugs and Medical Items for Human Use The sales and use Continue reading Vermont – Amended Sales and Use Tax and Fuel Tax Provisions