Maine – Guidance for Florists

SALT Report 3105 – Maine Revenue Services has revised its guidance regarding the application of sales and use tax to sales made by florists. The bulletin states that retail sales by florists and other producers or sellers of flowers, wreaths, Continue reading Maine – Guidance for Florists

Florida – Certain Drop Shipments Are Not Taxable

SALT Report 3098 – The Florida Department of Revenue issued a technical advisory regarding the application of sales and use tax to products that are drop-shipped.  In this case, the Taxpayer makes a significant number of sales to out-of-state dealers Continue reading Florida – Certain Drop Shipments Are Not Taxable

Illinois – Amended Aircraft Fuel Exemption

SALT Report 2873 – The Illinois General Assembly enacted legislation that amends the exemption for fuel and petroleum products sold to, or used by, air carriers.  Therefore, effective July 1, 2013, petroleum that is certified by the carrier to be Continue reading Illinois – Amended Aircraft Fuel Exemption

Missouri – Determining When Title Transfers to Out-Of-State Customers

SALT Report 2720 – The Missouri Department of Revenue issued a letter ruling regarding the taxability of engines, generators, and equipment when sold to a customer who arranges for a third party common carrier to pick up the equipment from Continue reading Missouri – Determining When Title Transfers to Out-Of-State Customers

Missouri – Taxability of Additive Used to Reduce Exhaust Emissions

SALT Report 2625 – The Missouri Department of Revenue issued a letter ruling regarding a Taxpayer’s sales of a chemical additive used to reduce exhaust emissions in diesel engines so the vehicle will comply with current EPA emissions requirements. The Continue reading Missouri – Taxability of Additive Used to Reduce Exhaust Emissions