Utah – Updated Taxability Matrix

SALT Report 3068 – The Utah State Tax Commission updated the state’s Streamlined Sales and Use Tax taxability matrix to reflect that “kidney dialysis equipment, not for home use, with a prescription,” is taxable under the durable medical equipment section. Continue reading Utah – Updated Taxability Matrix

Ohio – SSUTA Response Letter Submitted to Governing Board

SALT Report 2968 – The Ohio Department of Taxation has submitted a letter that addresses concerns raised in the Streamlined Sales and Use Tax Governing Board’s Preliminary Report on 2013 Annual Recertification.  Ohio’s letter is in response to the Board’s Continue reading Ohio – SSUTA Response Letter Submitted to Governing Board

Minnesota – Revised Durable Medical Equipment Fact Sheet

SALT Report 2931 – The Minnesota Department of Revenue updated a fact sheet that discusses the application of sales and use tax to durable medical equipment.  Revisions to the fact sheet reflect that the exemption for durable medical equipment paid Continue reading Minnesota – Revised Durable Medical Equipment Fact Sheet

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 – Medical Industry Publication Updated

SALT Report 2903 – The West Virginia State Tax Department recently revised its publication that discusses the sales tax exemption for drugs, durable medical equipment, mobility enhancing equipment, and prosthetic devices dispensed under a prescription. Generally, purchases of these items by Continue reading West Virginia – Medical Industry Publication Updated

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

Indiana – Taxability of Urethral Stents

SALT Report 2812 – The Indiana Department of Revenue issued a letter ruling regarding a medical facility’s purchases of urethral stents.  In 2011, the Department conducted an audit of the Taxpayer’s business records.  According to the audit report, the Taxpayer Continue reading Indiana – Taxability of Urethral Stents

Minnesota – Sales and Use Tax Legislative Bulletin

SALT Report 2741 – The Minnesota Department of Revenue released a bulletin that summarizes the 2013 legislative changes to the State’s sales and use tax laws. Drop Shipment Sales Minnesota Statute 297A.665 (b) has been amended to provides that in Continue reading Minnesota – Sales and Use Tax Legislative Bulletin

Mississippi – Exemptions for Durable Medical Equipment and Home Medical Supplies

SALT Report 2617 – The Mississippi Department of Revenue issued guidance regarding the sales tax exemption for qualified durable medical equipment (DME) and home medical supplies (HMS) that will take effect July 1, 2013. The exemption applies to DME and Continue reading Mississippi – Exemptions for Durable Medical Equipment and Home Medical Supplies

Alabama – Exemption for Durable Medical Equipment, Devices, and Supplies

SALT Report 2552 – The Alabama State Legislature enacted legislation that creates a sales and use tax exemption for items used to treat illness or injury, or to replace all or part of a limb or internal body part. Qualified Continue reading Alabama – Exemption for Durable Medical Equipment, Devices, and Supplies