Arizona – New Exemption Certificate Issued

SALT Report 3415 – Effective August 1, 2014, a deduction will be established under the utilities classification for the gross receipts from the sale of electricity and natural gas for a business that is principally engaged in a manufacturing or smelting Continue reading Arizona – New Exemption Certificate Issued

Virginia – Electricity Generation Sales and Use Tax Manufacturing Exemption

SALT Report 3320 – The Virginia Department of Taxation released Letter Ruling 14-37 on March 19, 2014.  The ruling concludes that a nonpublic company who produces electricity for resale was eligible for a manufacturing exemption.  Under Virginia Code 58.1-609.3 2 Continue reading Virginia – Electricity Generation Sales and Use Tax Manufacturing Exemption

District of Columbia – Utilities Manufacturing Exemption Amended

SALT Report 3093 – Recently enacted temporary legislation in the District of Columbia amended the sales and use tax exemption applicable to sales of natural or artificial gas, oil, electricity, solid fuel, or steam directly used in manufacturing, assembling, processing, Continue reading District of Columbia – Utilities Manufacturing Exemption Amended

Maine – Guidance on Sales of Fuels and Utilities

SALT Report 3081 – Maine Revenue Services updated its sales and use tax bulletin for sales of fuel and utilities to reflect that sales of electricity, water, and gas to nursing homes and purchases of wood pellets or 100% compressed Continue reading Maine – Guidance on Sales of Fuels and Utilities

North Dakota – Sales Tax Incentives for Businesses

SALT Report 3103 – The North Dakota Office of Tax Commissioner released guidance regarding the various tax incentives available to businesses in the state.  The sales and use tax incentives are as follows: Agricultural Commodity Processing Plant Construction Materials Construction Continue reading North Dakota – Sales Tax Incentives for Businesses

Vermont – Changes to the Fuel Gross Receipts Tax

SALT Report 3089 – The Vermont Department of Taxes released a fact sheet that discusses recent changes to the fuel gross receipts tax law.  The fact sheet reflects that, effective July 1, 2013 the $10,000 threshold on the Vermont Fuel Continue reading Vermont – Changes to the Fuel Gross Receipts Tax

Maine – Interpretation of Nursing Homes

SALT Report 3047 – Maine Revenue Services issued an announcement regarding changes in its interpretation of the sales and use tax rules related to nursing homes.  MRS now interprets nursing homes as a “building designed and used for both human Continue reading Maine – Interpretation of Nursing Homes

Illinois – Exemption for Electricity, Gas, and Water

SALT Report 2973 – Recently enacted legislation in Illinois provides that purchases of electricity, gas, and water are not subject to the Use, Service Use, Service Occupation, or Retailers’ Occupation Tax. Specifically, under the provisions of Senate Bill 2243 electricity Continue reading Illinois – Exemption for Electricity, Gas, and Water

South Carolina – Datacenter Exemption for Computers and Electricity

SALT Report 2937 – The South Carolina Department of Revenue released a revenue ruling to provide guidance regarding legislation that was enacted in 2012 which provides an exemption for computers and electricity used in datacenters. The purpose of the ruling Continue reading South Carolina – Datacenter Exemption for Computers and Electricity

Illinois – Recently Enacted Exemptions and Amended Seller Registration Requirements

SALT Report 2927 – Recently enacted legislation in Illinois amends certain sales and use tax laws applicable to electricity, natural or artificial gas, and water.  In addition the rules for applying for a certificate of registration for a publicly traded Continue reading Illinois – Recently Enacted Exemptions and Amended Seller Registration Requirements