West Virginia – SST Taxability Matrix Revised

SALT Report 2944 – The West Virginia State Tax Department has revised the State’s Streamlined Sales and Use Tax taxability matrix due to several changes that were made after the last taxability matrix was revised in July 2013. The August Continue reading West Virginia – SST Taxability Matrix Revised

Maryland – Taxability of Propane Gas

SALT Report 2943 – The Maryland Comptroller amended its regulation regarding the sales and use tax exemption for natural and artificial gas, electricity, steam, oil, and coal to reflect that sales of propane gas in containers less than 60 pounds Continue reading Maryland – Taxability of Propane Gas

Maryland – Energy Equipment Regulation

SALT Report 2942 – The Maryland Comptroller adopted a new regulation to provide additional guidance for the geothermal, residential wind energy, and solar energy equipment sales and use tax exemption. The exemption applies to sales of equipment and other materials Continue reading Maryland – Energy Equipment Regulation

Oklahoma – Amended Business Closure Rules

SALT Report 2941 – The Oklahoma Tax Commission made several changes to the rules that govern the procedures that must be followed when closing a business due to repeated sales tax delinquencies. Specifically noted is that a new “closure order” Continue reading Oklahoma – Amended Business Closure Rules

Maine – Guidance Issued on Recent Legislative Changes

SALT Report 2940 – Maine Revenue Services issued a bulletin that discusses recent legislative changes to certain sales and services, sales and use tax exemptions, and the State’s registration requirements. New Taxable Sales and Services Group Residential Services for persons Continue reading Maine – Guidance Issued on Recent Legislative Changes

Illinois – Annual Survey Discusses Nexus, Discounts, Seminars and Webinars

SALT Report 2939 – The Illinois Department of Revenue issued a general information letter in response to an annual survey request for tax information.  The survey is a collaborative effort between an Illinois University, a publishing company, and state tax departments.  Continue reading Illinois – Annual Survey Discusses Nexus, Discounts, Seminars and Webinars

California – New Tax Guide for the Agricultural Industry

SALT Report 2938 – The California State Board of Equalization released a tax guide for the agricultural industry that is designed to help these taxpayers better understand the issues specific to this industry as well as to those who sell Continue reading California – New Tax Guide for the Agricultural Industry

South Carolina – Datacenter Exemption for Computers and Electricity

SALT Report 2937 – The South Carolina Department of Revenue released a revenue ruling to provide guidance regarding legislation that was enacted in 2012 which provides an exemption for computers and electricity used in datacenters. The purpose of the ruling Continue reading South Carolina – Datacenter Exemption for Computers and Electricity