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

Washington – Sales Tax Paid by Lessee Results in Audit Adjustment

SALT Report 2688 – The Washington Department of Revenue issued a ruling regarding a sales tax assessment against a Taxpayer who rented cranes in Texas for use in Washington State. The Taxpayer in this case, rented the cranes from a Continue reading Washington – Sales Tax Paid by Lessee Results in Audit Adjustment

Connecticut – Drop Shipment Rule

SALT Report 2597 – The Connecticut Department of Revenue Services updated their guidance regarding the application of sales and use tax to drop shipments. The policy statement referrers to the statutory definition of a retail sale provided in Conn. Gen. Continue reading Connecticut – Drop Shipment Rule

Louisiana – Exclusion for Repairs to Property Delivered Out of State

SALT Report 2568 – The Louisiana State Legislature amended the state sales and use tax and East Feliciana Parish local tax exclusion for repair services to tangible personal property to provide that these charges are excluded from tax when the Continue reading Louisiana – Exclusion for Repairs to Property Delivered Out of State