Missouri – Taxability of Medically Prescribed Hot Tubs

SALT Report 2802 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of a medically prescribed hot tub used to treat a Taxpayer’s chronic back pain. The Taxpayer requested a ruling as to whether its purchase Continue reading Missouri – Taxability of Medically Prescribed Hot Tubs

Texas – Vehicle Modifications to Accomodate a Wheelchair Do Not Qualify for Exemption

SALT Report 2801 – A Texas Administrative Law Judge issued a ruling regarding a Taxpayer’s refund request for sales tax paid on truck that was purchased and modified to accommodate his wife’s wheelchair.  In 2010, the Taxpayer purchased the truck Continue reading Texas – Vehicle Modifications to Accomodate a Wheelchair Do Not Qualify for Exemption

North Carolina – Amended Exemption and Refund Provisions

SALT Report 2800 – On July 26, 2013 North Carolina Governor Pat McCrory signed the Appropriations Act of 2013, which includes amendments to the following sales and use tax provisions: Interstate Passenger Air Carrier Refund The state portion of the Continue reading North Carolina – Amended Exemption and Refund Provisions

Washington – Proposed Changes to Digital Products Advisories

SALT Report 2799 – The Washington Department of Revenue issued a notice stating that on August 19, 2013, it will take the following actions regarding certain Digital Products Excise Tax Advisories, as follows: ETA 9001 – Digital Products, General Implementation Continue reading Washington – Proposed Changes to Digital Products Advisories

Louisiana – Tax Holiday Cash Register Reprogramming Credit

SALT Report 2798 – The Louisiana Department of Revenue issued guidance regarding the credit allowed to dealers who must reprogram their cash registers because of the annual sales tax holiday, which is scheduled for August 2 and 3, 2013. Dealers Continue reading Louisiana – Tax Holiday Cash Register Reprogramming Credit

Florida – Department Retracts Communication Services Guidance

SALT Report 2797 – The Florida Department of Revenue issued a notice to inform taxpayers that they have retracted guidance regarding the taxability of communication services because the guidance could be construed as an un-promulgated rule. Tax Information Publication #12ADM-02 Continue reading Florida – Department Retracts Communication Services Guidance

Louisiana – Changes to the State Sales Tax Return

SALT Report 2796 – The Louisiana Department of Revenue announced that they have made three changes to the state Sales Tax Return, Form R-1029.  The changes will be effective with the July return, which is due August 20, 2013. 1) Continue reading Louisiana – Changes to the State Sales Tax Return