Pennsylvania – Sales and Use Tax Legislation

SALT Report 2711 – Recently enacted legislation in Pennsylvania makes several changes to the State’s sales and use tax laws, including the addition of an exemption for aircraft parts, changes to the sales tax license appeal period, and an extended Continue reading Pennsylvania – Sales and Use Tax Legislation

Georgia – Department Proposes to Repeal and Amend Sales and Use Tax Rules

SALT Report 2710 – The Georgia Department of Revenue issued a notice regarding the State’s proposed plan to amend Rule 560-12-2-.03 – Agriculture and to repeal the following Rules: 560-12-2-.52 – Ice 560-12-2-.61 – Machinery, Farm 560-12-2-.80 – Seeds and Continue reading Georgia – Department Proposes to Repeal and Amend Sales and Use Tax Rules

Virginia – Computer Setup and Configuration Charges Exempt

SALT Report 2709 – The Virginia Tax Commissioner issued a letter ruling regarding the taxability of computer setup and configuration charges.  The Taxpayer in this case operates a computer sales and service company.  As a part of its installation service Continue reading Virginia – Computer Setup and Configuration Charges Exempt

New Jersey – Taxability of Purchases and Installations of Automated Teller Machines

SALT Report 2708 – The New Jersey Division of Taxation issued a technical advisory regarding the application of sales and use tax to the purchase and installation of automated teller machines (ATM) and other equipment by banks. Purchase of Materials, Continue reading New Jersey – Taxability of Purchases and Installations of Automated Teller Machines

Ohio – State to Apply for Full SST Membership

SALT Report 2707 – On July 9, 2013 Ohio Governor John Kasich signed an executive order requiring the Ohio Tax Commissioner to apply for full membership with the Streamlined Sales and Use Tax Governing Board effective immediately. Ohio has been Continue reading Ohio – State to Apply for Full SST Membership

Florida – Amended Refund Provisions for Building Materials Used in Redevelopment Projects

SALT Report 2706 – The Florida Department of Revenue issued guidance regarding recent legislative changes to the sales tax refund available for building materials used in redevelopment projects located within a brownfield area. Paragraph 212.08(5)(o), Florida Statutes has been amended Continue reading Florida – Amended Refund Provisions for Building Materials Used in Redevelopment Projects