Mississippi – Reduced Rate for Certain Scrap Metal Recyclers

SALT Report 2686 – The Mississippi Legislature recently amended section 27-65-11 of the Tax Code to reflect that the definitions of “to manufacture” and “manufacturing” now apply to the certain activities performed by scrap metal recyclers. As a result of Continue reading Mississippi – Reduced Rate for Certain Scrap Metal Recyclers

Ohio – Changes in the Way the Tax on Liquid Natural Gas is Calculated

SALT Report 2685 – Ohio recently enacted legislation that amends the motor fuels tax laws to clarify how tax is to be calculated on sales of liquefied natural gas (LNG). Under current law, the tax on liquid natural gas is measured Continue reading Ohio – Changes in the Way the Tax on Liquid Natural Gas is Calculated

Connecticut – Cigarette Stampers and Distributors Required to Collect Sales Tax

SALT Report 2684 – The Connecticut Department of Revenue Services issued guidance regarding the new law that requires cigarette stampers and non-stamping distributors to collect sales tax on all sales of cigarettes to licensed dealers effective July 1, 2013. Stamper’s Continue reading Connecticut – Cigarette Stampers and Distributors Required to Collect Sales Tax

Maine – Guidance on Commercial Agricultural Production

SALT Report 2683 – Maine Revenue Services has updated a sales and use tax bulletin regarding commercial agricultural production because it did not address the sales tax exemptions available for certain products used in commercial agricultural production and animal agricultural Continue reading Maine – Guidance on Commercial Agricultural Production

Arizona – Businesses Compliance Publication Updated

SALT Report 2682 -The Arizona Department of Revenue has updated its Business Basics publication to help businesses better comply with the State’s tax and licensing requirements.  The publication addresses e-business and small business services, licensing and registration requirements, bond requirements, Continue reading Arizona – Businesses Compliance Publication Updated

Louisiana – Reduced Vendor’s Compensation Rate

SALT Report 2681 – Effective July 1, 2013, the vendor’s compensation rate that may be deducted on all Louisiana state sales tax returns that are timely filed and paid has been reduced from 1.1% to 0.935%.  The rate reduction will Continue reading Louisiana – Reduced Vendor’s Compensation Rate

Washington – Sales Tax Exemption Legislation Enacted

SALT Report 2680 – On June 30, 2013 Washington Governor Jay Inslee, signed legislation that creates or amends the following temporary sales and use tax exemptions.  The provisions in Senate Bill 5882 are effective October 10, 2013, unless otherwise specified. Continue reading Washington – Sales Tax Exemption Legislation Enacted