Arkansas – Candy And Soft Drinks Removed From The Definition Of Food Beginning January 1, 2018

SALT Report 3905 – Similar to multiple other states, Arkansas Act 141 will be removing candy and soft drinks from  the definitions of “Food” and “Food Ingredients” beginning January 1, 2018. The full 6.5% State sales and use tax rate Continue reading Arkansas – Candy And Soft Drinks Removed From The Definition Of Food Beginning January 1, 2018

Colorado – Taxability of Holiday Items

SALT Report 3088 – The Colorado Department of Revenue issued guidance regarding the taxability of holiday costumes, decorations and candy for home use.  The Department advises that the purchase of candy, even if for home use, is taxable unless purchased Continue reading Colorado – Taxability of Holiday Items

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

New Jersey – Taxability of Items Sold by Grocery Stores

SALT Report 2487 – The New Jersey Division of Taxation updated their guidance for sales of food, food ingredients, candy, dietary supplements, and soft drinks when sold by grocery stores. In most cases sales of prepared foods are subject to Continue reading New Jersey – Taxability of Items Sold by Grocery Stores

New York – Taxability of Edible Gummy Drinking Cups

SALT Report 1890 – The New York Department of Taxation issued an advisory opinion regarding whether a Taxpayer’s product qualified as a food product as well as the corresponding exemption. The Taxpayer produces an edible gummy drinking cup that is… Continue reading New York – Taxability of Edible Gummy Drinking Cups