Minnesota – Exemption For Capital Equipment Purchases (Change Effective September 1, 2104)

SALT Report 3286 – On September 1, 2014, Minnesota will change to an up-front sales tax exemption on eligible capital equipment purchases. For purchases before that date, sales tax must be paid at the time of purchase and then a Continue reading Minnesota – Exemption For Capital Equipment Purchases (Change Effective September 1, 2104)

Georgia – Exemptions Related To Manufacturing, Machinery and Equipment, Industrial Materials and Packaging Supplies (Effective March 2, 2014)

SALT Report 3285 – The Georgia Department of Revenue recently enacted a new regulation addressing the exemptions related to manufacturing, machinery and equipment, industrial materials and packaging supplies.  This exemption states, “Any person making a sale or lease of machinery Continue reading Georgia – Exemptions Related To Manufacturing, Machinery and Equipment, Industrial Materials and Packaging Supplies (Effective March 2, 2014)

Georgia – Containers and Packaging Materials (Effective March 2, 2014)

SALT Report 3284 – The Georgia Department of Revenue recently enacted a new regulation addressing the exemptions related to containers and packaging materials when used for packaging tangible personal property for resale.  This rule does not address exemptions for manufacturing Continue reading Georgia – Containers and Packaging Materials (Effective March 2, 2014)

South Carolina – Sales and Use Tax Relief For 85 Year Olds (Or Older)

SALT Report 3283 – The South Carolina Department of Revenue released Revenue Ruling #08-5 providing relief for octogenarians. “The South Carolina sales and use tax law provides a lower state tax rate for purchases by individuals 85 years of age Continue reading South Carolina – Sales and Use Tax Relief For 85 Year Olds (Or Older)