SOUTH CAROLINA – County: Capital Project Sales Tax Collection Running $20M Short

More than a third of the capital improvement projects included for funding when voters approved a one-cent penny sales tax in 2016 are now expected to be scrapped after county officials revealed Wednesday they’re expecting a $20 million shortfall in Continue reading SOUTH CAROLINA – County: Capital Project Sales Tax Collection Running $20M Short

ARIZONA – County Shoppers Set To Get Tax Break With New Year

Thousands of merchants throughout Mohave County will be rolling back the Transaction Privilege Tax (TPT) at the end of the year. The 20-year quarter-cent sales tax increase approved by the Board of Supervisors in 1999 will sunset on Dec. 31. Continue reading ARIZONA – County Shoppers Set To Get Tax Break With New Year

New York – Advisory Opinion TSB-A-13(38)s: Non-Taxable Capital Improvement to Real Property

SALT Report 3167 – The state of New York issued an advisory opinion concluding that the installation of a waterslide on leased land to build a water park is non-taxable as an improvement to real property. For Further Information: NY Continue reading New York – Advisory Opinion TSB-A-13(38)s: Non-Taxable Capital Improvement to Real Property

New York – Taxability of Security Services

SALT Report 2779 – The New York Division of Taxation and Finance issued an advisory opinion regarding whether a Taxpayer is required to pay sales and use tax for contracted security services when it hires a company to monitor a Continue reading New York – Taxability of Security Services

New Jersey – Purchases of Tangible Personal Property and Services After a Disaster

SALT Report 2577 – The New Jersey Division of Taxation issued guidance regarding the application of sales and use tax to sales of tangible personal property and services when sold for disaster recovery purposes. The Division compiled a list of Continue reading New Jersey – Purchases of Tangible Personal Property and Services After a Disaster

West Virginia – Capital Improvement Publication Updated

SALT Report 2336 – The West Virginia State Tax Department has updated its sales and use tax publication regarding the capital improvement rule. The guide is designed to provide real estate owners, building contractors, home improvement contractors, carpenters, bricklayers, electricians, plumbers, Continue reading West Virginia – Capital Improvement Publication Updated