Missouri – Taxability of Automated Medication Dispensing Machines

SALT Report 2589 – The Missouri Department of Revenue issued a Letter Ruling regarding the taxability of automated medication dispensing equipment. The Taxpayer in this case, is an out-of-state manufacturer who markets and sells its products to hospitals, pharmacies, and Continue reading Missouri – Taxability of Automated Medication Dispensing Machines

California – Names of Top 500 Sales and Use Tax Delinquencies Released

SALT Report 2588 – The California State Board of Equalization updated their list of the Top 500 sales and use tax delinquencies for the second quarter of 2013. California law requires the BOE to post this information every quarter, removing Continue reading California – Names of Top 500 Sales and Use Tax Delinquencies Released

Maine – Governor Signs Bill to Close Sales Tax Loophole

SALT Report 2587 – On June 5th, 2013, the Governor of Maine signed into law LD 346, a Bill that will require residents to pay sales tax on all taxable internet purchases, including those purchased from out of state retailers. Continue reading Maine – Governor Signs Bill to Close Sales Tax Loophole

Texas – Exemption for Offshore Spill Response Containment Property

SALT Report 2586 – Recently enacted legislation in Texas amends the exemption for property used in connection with an offshore spill response containment system. Under the provisions of House Bill 1712, the purchase, sale, lease, rental, storage, use, or other Continue reading Texas – Exemption for Offshore Spill Response Containment Property

Texas – Amended Sales and Use Tax Exemptions

SALT Report 2585 – The Texas State Legislature passed a Bill that amends Section 151.313 of the tax code regarding the sales tax exemption for certain medical equipment; and Section 151.319(a) of the tax code regarding the sales tax exemption Continue reading Texas – Amended Sales and Use Tax Exemptions