Minnesota – Tax Court Rules Product Manufactured as Dietary Supplement Subject to Sales Tax

SALT Report 3147 – Minnesota Tax Court has determined on 10/23/2013 that powder manufactured to be mixed with water by the consumer is subject to sales tax as a “dietary supplement”, applying Minnesota Tax Code 297A.67, Subd 2 (2012). For Continue reading Minnesota – Tax Court Rules Product Manufactured as Dietary Supplement Subject to Sales Tax

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

West Virginia – Pharmacies and Sales Tax

SALT Report 2904 – The West Virginia State Tax Department updated a publication that provides general information regarding the sales tax obligations of pharmacies. Generally, pharmacies that sell health and beauty aids, household goods, and prescription drugs are required to collect Continue reading West Virginia – Pharmacies and Sales Tax

West Virginia – Updated Sales and Use Tax Guide for Doctors

SALT Report 2872 – The West Virginia State Tax Department revised a publication that discusses the application of sales and use tax to the business activities of doctors.  The publication provides that in most cases, doctors are engaged in the Continue reading West Virginia – Updated Sales and Use Tax Guide for Doctors

West Virginia – Updated Food Tax Publication

SALT Report 2795 – The West Virginia State Tax Department updated its publication regarding the application of sales and use tax to certain food items.  The publication was updated to reflect that the tax on sales, purchases and uses of Continue reading West Virginia – Updated Food Tax Publication

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

Florida – Dietary Supplements Are Exempt as Food Products

1/28/2013 SALT Report 2082 – The Florida Department of Revenue issued a technical advisory regarding a Taxpayer’s sales of dietary supplements. The supplements are used primarily for weight loss as they help burn fat, reduce the appetite, and incr… Continue reading Florida – Dietary Supplements Are Exempt as Food Products

Arkansas – Amendments to the Definition of Food and Food Ingredients

1/24/2013 SALT Report 2077 – The Arkansas General Assembly introduced a bill that amends the definition of “food” and “food ingredients” to include dietary supplements for sales and use tax purposes. The language of the bill follows: Arkansas Code… Continue reading Arkansas – Amendments to the Definition of Food and Food Ingredients