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

Arkansas – Farm Utility Exemption

SALT Report 2992 – The Arkansas Department of Finance and Administration issued a notice regarding the exemption from sales and use tax for purchases of utilities used in agricultural, aquaculture, and horticulture beginning January 1, 2014. The exemption applies to Continue reading Arkansas – Farm Utility Exemption

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

Hawaii – Exemption for Sales to Common Carriers Repealed

SALT Report 2806 – The Hawaii Department of Taxation issued a notice to remind taxpayers that sales of alcohol, cigarettes and tobacco products, and agricultural, meat, and fish products to common carriers for consumption out of state on the common Continue reading Hawaii – Exemption for Sales to Common Carriers Repealed

Georgia – Agricultural Exemption Certificates

1/30/2013 SALT Report 2092 – The Georgia Department of Revenue issued an informational bulletin regarding agricultural certificates of exemption. The purpose of the bulletin is to notify dealers and purchasers that the Agricultural Certificate of … Continue reading Georgia – Agricultural Exemption Certificates

Virginia – Taxability of Purchases of Agricultural Products by Veterinarians

SALT Report 1947 – The Virginia Tax Commissioner issued a ruling on the application of sales and use tax to agricultural products sold to veterinarians. The Taxpayer is a distributor of health products, feed and supplies for equine, livestock and … Continue reading Virginia – Taxability of Purchases of Agricultural Products by Veterinarians

Tennessee – Taxability of Agricultural Processing Equipment

SALT Report 1921 – The Tennessee Department of Revenue issued a letter ruling regarding a Taxpayer’s purchases of farming equipment and machinery. The Taxpayer grows and packs produce in Tennessee and is in the process of constructing a facili… Continue reading Tennessee – Taxability of Agricultural Processing Equipment

Georgia – Proposal to Amend and Revoke Agricultural Regulation

SALT Report 1909 – The Georgia Department of Revenue released a list of sales and use tax regulations regarding agriculture that they propose to amend or revoke. The Department proposes to amend sales and use tax Regulation 560-12-2-.03 Agricul… Continue reading Georgia – Proposal to Amend and Revoke Agricultural Regulation

Florida – Exemption for Electricity Used for Agricultural Purposes

SALT Report 1550 – The Florida Department of Revenue released guidance regarding the sales and use tax exemption for electricity used for agricultural purposes. Currently, electricity used directly or indirectly for the production or processing of… Continue reading Florida – Exemption for Electricity Used for Agricultural Purposes

Texas – Electricity Users Must Have a Registration Number to Claim Agricultural and Timber Exemptions

SALT Report 1257 – Beginning January 1, 2012, a person claiming a Texas sales tax exemption on the purchase of items used in the production of agricultural and timber products, including electricity, must provide a registration number issued by th… Continue reading Texas – Electricity Users Must Have a Registration Number to Claim Agricultural and Timber Exemptions