Maine – Aircraft Exemption Extended

SALT Report 2692 – Recently enacted legislation in Maine extends the exemption for the sale, use, or lease of aircraft and the sale of repair or replacement parts used to overhaul or rebuild aircraft or aircraft parts and components until Continue reading Maine – Aircraft Exemption Extended

Virginia – Taxability of Contraceptive Devices

SALT Report 2691 – The Virginia Department of Revenue issued a letter ruling regarding a Taxpayer’s sales of certain contraceptive devices. The device is an intrauterine copper contraceptive device that releases copper ions into the body and provides the contraceptive Continue reading Virginia – Taxability of Contraceptive Devices

Ohio – Sales and Use Tax and Commercial Activity Tax Changes

SALT Report 2690 – Ohio Governor John Kasich signed the State’s fiscal year 2014-2015 budget, which makes several sales and use tax and commercial activity tax changes. Sales and Use Tax Effective September 1, 2013 the state sales tax rate Continue reading Ohio – Sales and Use Tax and Commercial Activity Tax Changes

West Virginia – Certain Taxpayers Required to File and Pay Electronically

SALT Report 2689 – The West Virginia State Tax Department issued a news release regarding the e-file requirement for taxpayers who pay more than $50,000 for a single tax type. Taxpayers who meet the $50,000 threshold are now required to Continue reading West Virginia – Certain Taxpayers Required to File and Pay Electronically

Washington – Sales Tax Paid by Lessee Results in Audit Adjustment

SALT Report 2688 – The Washington Department of Revenue issued a ruling regarding a sales tax assessment against a Taxpayer who rented cranes in Texas for use in Washington State. The Taxpayer in this case, rented the cranes from a Continue reading Washington – Sales Tax Paid by Lessee Results in Audit Adjustment

Washington – Exemption for Automotive Adaptive Equipment for Disabled Veterans

SALT Report 2687 – The Washington Department of Revenue issued guidance regarding the sales and use tax exemption for add-on automotive adaptive equipment sold to disabled veterans and disabled members of the armed forces.  Pursuant to Senate Bill 5072, the Continue reading Washington – Exemption for Automotive Adaptive Equipment for Disabled Veterans