Mississippi – Exemption for School Fundraising Materials

SALT Report 2719 – Recently enacted legislation in Mississippi creates a sales tax exemption for sales of tangible personal property made for the sole purpose of raising funds for a school or an organization affiliated with a school such as, Continue reading Mississippi – Exemption for School Fundraising Materials

Missouri – Taxability of Back Office Support Services

SALT Report 2718 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of back office management services provided by a Taxpayer to its franchisees. The Taxpayer in this case, operates a chain of restaurants with franchise Continue reading Missouri – Taxability of Back Office Support Services

Maine – Sales by Libraries and Library Nonprofits

SALT Report 2717 – Recently enacted legislation in Maine expands the sales and use tax exemption for public libraries to include sales made by a library or nonprofit corporation organized to support the library so long as the proceeds are Continue reading Maine – Sales by Libraries and Library Nonprofits