Maine – Publication for Items Used in Agricultural and Aquacultural Production Updated

SALT Report 3029 – Maine Revenue Services updated a sales and use tax bulletin that addresses sales of seed, feed, fertilizer and other items used in agricultural and aquacultural production to include recent legislative changes.  Specifically, the bulletin addresses the Continue reading Maine – Publication for Items Used in Agricultural and Aquacultural Production Updated

West Virginia – Local Sales Tax Rate Increase

SALT Report 3028 – The West Virginia State Tax Department released a chart that discusses the state and local sales tax rate increases that will become effective on October 1, 2013.  The rate increases are as follows: Charleston – 6.5% Continue reading West Virginia – Local Sales Tax Rate Increase

Virginia – Equipment, Supplies, and Materials Qualify for Spaceport Activities Exemption

SALT Report 3027 – The Virginia Department of Taxation issued a ruling regarding whether a contractor’s purchases of equipment, supplies and materials that were furnished and affixed to a launch pad facility qualify for the spaceport activities exemption under Va. Continue reading Virginia – Equipment, Supplies, and Materials Qualify for Spaceport Activities Exemption

California – 2013 Tax Policy Conference

SALT Report 3026 – The Taxation Section of the California State Bar along with the Franchise Tax Board and the State Board of Equalization will be presenting the 2013 California Tax Policy Conference in San Jose, California on November 7-9, Continue reading California – 2013 Tax Policy Conference

California – Regulation on Retailer Reimbursement Retention Readopted

SALT Report 3025 – On September 23, 2013 the California Office of Administrative Law approved the readoption of emergency regulation 2000 which specifies the amount of reimbursement a retailer may retain from the 1% Lumber Products Assessment.  The assessment is Continue reading California – Regulation on Retailer Reimbursement Retention Readopted

Kansas – Taxability of Bad Check Fees and Late Charges

SALT Report 3024 – The Kansas Department of Revenue issued an opinion letter that discusses the application of retailer’s sales tax to bad check fees and late charges that are imposed by utility providers on their customers. The Department stated Continue reading Kansas – Taxability of Bad Check Fees and Late Charges

Texas – GPS Signals are Taxable Telecommunications Services

SALT Report 3023 – The Texas Comptroller issued guidance regarding a Taxpayer’s sales of GPS services to Farmers.  In this case, the Taxpayer sells the actual GPS systems and provides the GPS signal from one of the many towers it Continue reading Texas – GPS Signals are Taxable Telecommunications Services