Louisiana – Exemption for Precious Metal Coins and Bullion Expanded

SALT Report 2605 – The Louisiana State Legislature passed a Bill that broadens the exemption for gold, silver, or numismatic coins and platinum, gold, or silver bullion to reflect that they are now excluded from the definition of tangible personal Continue reading Louisiana – Exemption for Precious Metal Coins and Bullion Expanded

Nevada – Exemption for Complimentary Meals

SALT Report 2604 – The Nevada General Assembly enacted legislation that amends the provisions regarding the sales and use tax exemption for food, meals, and nonalcoholic drinks that are provided on a complimentary basis. Prior to the amendment, the State’s Continue reading Nevada – Exemption for Complimentary Meals

Pennsylvania – Random Sampling Used in Audits and Audit Appeals

SALT Report 2603 – The Pennsylvania Department of Revenue issued a tax bulletin to provide guidance to taxpayers involved in sales and use tax audits and to taxpayers proposing to resolve their sales and use tax issues through the managed Continue reading Pennsylvania – Random Sampling Used in Audits and Audit Appeals

Pennsylvania – Charitable Organization Adjusted Program Threshold Amounts

SALT Report 2602 – Pursuant to the Institutions of Purely Public Charity Act, the Pennsylvania Department of Revenue adjusted the annual revenue threshold amount used to determine which charitable organizations qualify for the sales and use tax exemption. The notice Continue reading Pennsylvania – Charitable Organization Adjusted Program Threshold Amounts

Florida – Exemption for Labor and Equipment Used in the Repair and Maintenance of Aircraft

SALT Report 2601 – The Florida Department of Revenue issued an informational publication regarding the sales and use tax exemption for replacement engines, parts, equipment, and labor used in the maintenance or repair of rotary wing aircraft. The publication notes Continue reading Florida – Exemption for Labor and Equipment Used in the Repair and Maintenance of Aircraft

Florida – Certificate Requirements for Exemption for Natural Gas Used to Generate Electricity

SALT Report 2600 – The Florida Department of Revenue issued a publication regarding the recently enacted sales and use tax exemption for natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment. The publication states Continue reading Florida – Certificate Requirements for Exemption for Natural Gas Used to Generate Electricity