Maine – Exemption Certificate for Commercial Wood Harvesting

SALT Report 2671 – Maine Revenue Services issued a sales and use tax bulletin regarding amendments to the state’s commercial wood harvesting sales and use tax laws.   The bulletin provides that effective July 1, 2013 those engaged in commercial wood Continue reading Maine – Exemption Certificate for Commercial Wood Harvesting

California – Economic Development Bill Sent to Governor

SALT Report 2670 – The California General Assembly has approved recent Senate amendments to a bill that, if enacted, will create a sales and use tax exemption for purchases of manufacturing and bio-tech equipment, and research and development equipment.  The Continue reading California – Economic Development Bill Sent to Governor

California – Medi-Cal Managed Plans and Services Subject to Sales Tax

SALT Report 2629 – Recently enacted legislation in California provides that sales of Medi-Cal managed care plans and services are subject to sales tax from July 1, 2013 through July 1, 2016, provided certain conditions are met.   Specifically, Senate Bill Continue reading California – Medi-Cal Managed Plans and Services Subject to Sales Tax

New Mexico – Rules Related to Manufacturing

SALT Report 2628 – The New Mexico Taxation and Revenue Department has amended certain gross receipts and use tax rules related to manufacturing and issued a new rule regarding tools used by manufacturers. Amended Rules Rule 3.2.204.10 – This rule Continue reading New Mexico – Rules Related to Manufacturing

Washington – Taxability of Certain Medical Devices

SALT Report 2627 – The Washington Department of Revenue Appeals Division issued a ruling regarding the application of sales and use tax to various medical devices purchased by a group of related hospitals.  Specifically at issue are purchases of Hydro Continue reading Washington – Taxability of Certain Medical Devices

Washington – Taxability of a Monitoring Device Used in Kidney Dialysis

SALT Report 2626 – The Washington Department of Revenue Appeals Division issued a ruling regarding the taxability of a monitoring device used during kidney dialysis treatments.  The device is a monitoring tool used to analyze a patient’s blood flow through Continue reading Washington – Taxability of a Monitoring Device Used in Kidney Dialysis