California – Medical Cannabis Tax Exemption Has Begun

SALT Report 3890 – The November 8, 2016 passage of Proposition 64 (The Control, Regulate and Tax Adult Use of Marijuana Act) exempts certain sales of medical marijuana from sales and use tax. Sales of medical cannabis to those who Continue reading California – Medical Cannabis Tax Exemption Has Begun

Texas – Water-Efficient Product Sales Tax Holiday

SALT Report 3889 – The state of Texas will have a water-efficient product sales tax holiday from May 27-29 2017. During the holiday period, you can buy any product tax free that displays a WaterSense label or logo. These items Continue reading Texas – Water-Efficient Product Sales Tax Holiday

Washington – Certain Taxpayer Resource Fees Deemed Exempt from Sales Tax

SALT Report 3888 – The Washington State Department of Revenue has released a determination regarding the taxability of certain educational programs. In summary, they have concluded that Taxpayer’s Resource Fees (inclusive of Library Fees), are for Taxpayer’s Online Educational Programs, Continue reading Washington – Certain Taxpayer Resource Fees Deemed Exempt from Sales Tax

California – Sales and Use Tax Rate Decrease

SALT Report 3887 – The statewide sales and use tax rate will decrease one quarter of one percent (0.25%) from 7.50 percent to 7.25 percent on January 1, 2017. The decrease in the statewide rate is effective for all cities Continue reading California – Sales and Use Tax Rate Decrease

Arizona – Transaction Privilege Tax Changes

SALT Report 3886 – The State of Arizona and its Cities and Towns (Cities) continue to work together to achieve the goal of simplifying the manner in which taxpayers report and pay their Transaction Privilege Tax (TPT) through the centralization of Continue reading Arizona – Transaction Privilege Tax Changes

California – Electronic Cigarettes and Vaping Devices to Require Permit for Sale

SALT Report 3884 – Starting on January 1, 2017, sellers of electronic cigarettes (eCigarettes), vaping devices, and other related products will be required to obtain a Cigarette and Tobacco Products Retailer’s License from the California State Board of Equalization (BOE). Continue reading California – Electronic Cigarettes and Vaping Devices to Require Permit for Sale

Florida – Machinery and Equipment Sales Tax Exemption

SALT Report 3883 – The sales tax exemption for machinery and equipment in Florida has become permanent for all machinery and equipment except mixer drums. This exemption was previously scheduled to expire on April 30, 2017. The exemption for mixer Continue reading Florida – Machinery and Equipment Sales Tax Exemption

Illinois – Taxability of Software Provided as a Service

SALT Report 3882 – The Illinois Department of Revenue has released a letter ruling regarding the taxability of software provided as a service. They concluded that a provider of software as a service is acting as a serviceman. If the Continue reading Illinois – Taxability of Software Provided as a Service