Utah – Guidance for Health Care Providers Updated

SALT Report 2599 – The Utah State Tax Commission has updated a publication that discusses the sales tax obligations of health care providers. Updates to the publication reflect the removal of the section that addresses refund procedures and now refers Continue reading Utah – Guidance for Health Care Providers Updated

Texas – Temporary Exemption for Property Used in Qualified Data Centers

SALT Report 2599 – Recently enacted legislation in Texas provides a temporary sales and use tax exemption for purchases of qualified tangible personal property used in data centers. To qualify for the exemption, the data center must meet certain capital Continue reading Texas – Temporary Exemption for Property Used in Qualified Data Centers

Nebraska – Taxability of Warranties and Maintenance Agreements

SALT Report 2598 – The Nebraska Department of Revenue issued a sales and use tax information guide that discusses the taxability of warranties, guarantees, and service maintenance agreements. Generally, sales of warranties, guarantees, service agreements, and maintenance agreements are taxable Continue reading Nebraska – Taxability of Warranties and Maintenance Agreements

Connecticut – Drop Shipment Rule

SALT Report 2597 – The Connecticut Department of Revenue Services updated their guidance regarding the application of sales and use tax to drop shipments. The policy statement referrers to the statutory definition of a retail sale provided in Conn. Gen. Continue reading Connecticut – Drop Shipment Rule

Connecticut – Governor Signs Amnesty Bill

SALT Report 2596 – On June 18, 2013, Connecticut Governor Dannel Malloy signed the state’s 2014-2015 biennium budget bill into law. The bill outlines the funds that have been allocated for various state agencies and programs and makes several state Continue reading Connecticut – Governor Signs Amnesty Bill