West Virginia – Updated Food Tax Publication

SALT Report 2795 – The West Virginia State Tax Department updated its publication regarding the application of sales and use tax to certain food items.  The publication was updated to reflect that the tax on sales, purchases and uses of Continue reading West Virginia – Updated Food Tax Publication

New York – Conditional Sales or Lease Agreement

SALT Report 2794 – The New York Department of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer’s agreement constitutes a lease or a conditional sale of computer hardware, software, and office furniture. At issue in this case Continue reading New York – Conditional Sales or Lease Agreement

Oregon – Exemption for Certain Biodiesel Blends

SALT Report 2793 – The Oregon State Legislature recently enacted legislation that provides an exemption from motor fuel excise taxes for certain blends of biodiesel fuel.  The exemption applies to diesel fuel that is blended with a minimum of 20% Continue reading Oregon – Exemption for Certain Biodiesel Blends

Washington – Taxability of Continuous Positive Airway Pressure Machines

SALT Report 2795 – A Washington Department of Revenue Appeals Judge issued a ruling regarding a sales tax assessment against a medical equipment provider for sales of its continuous positive airway pressure machines (CPAP).  The Taxpayer protested the assessment claiming Continue reading Washington – Taxability of Continuous Positive Airway Pressure Machines

Washington – Purchases Made with Funds Provided by the Federal Government

SALT Report 2794 – The Washington Department of Revenue issued a tax advisory regarding the application of sales tax to purchases made by the Federal Government.  In most cases, federal law prohibits any state from imposing retail sales tax on sales Continue reading Washington – Purchases Made with Funds Provided by the Federal Government

Georgia – Proposed Rule Change to Signature Requirements For Tax Returns

SALT Report 2793 – The Georgia Department of Revenue issued a notice regarding proposed amendments to Rule 560-3-2-.27 – Signature Requirements For Tax Returns. The proposed amendments include the removal of section (5) “Tax Returns Filed Using the e-File & Continue reading Georgia – Proposed Rule Change to Signature Requirements For Tax Returns

New York – Electricity Sold at Vehicle Charging Stations Taxable

SALT Report 2792 – The New York Division of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer is obligated to collect sales tax on its sales of electricity at its electric vehicle charging stations.  The Taxpayer in Continue reading New York – Electricity Sold at Vehicle Charging Stations Taxable

North Carolina – Highway Use Tax Calculation Rate Amended

SALT Report 2791 – Recently enacted legislation in North Carolina amends the way the highway use tax rate is calculated.   Effective January 1, 2014, the highway use tax rate is based on 3% of the sum of the following: The Continue reading North Carolina – Highway Use Tax Calculation Rate Amended

Texas – Refund For Property Used to Provide Cable, Internet and Telecommunications Services

SALT Report 2790 – Recently enacted legislation in Texas provides a sales and use tax refund for property used to provide cable television service, Internet access service, or telecommunications services, effective September 1, 2013. Under the provisions of House Bill Continue reading Texas – Refund For Property Used to Provide Cable, Internet and Telecommunications Services

South Dakota – Updated Exemption Certificate Publication

SALT Report 2789 – The South Dakota Department of Revenue updated their publication that discusses the proper use of exemption certificates. This publication explains the various reasons for claiming an exemption and the documentation needed to support an exempt sale.  Continue reading South Dakota – Updated Exemption Certificate Publication