Colorado – Pioneer Natural Resources v. CO Court of Appeals No. 12CA1703 Natural Gas Delivery Components Qualify For Exemption

SALT Report 3450 – On August 14, 2014 the Colorado Court of Appeals ultimately decided to affirm the district court’s orginal summary judgment in favor of Pioneer Natural Resources USA, Inc., stating that Pioneer Natural Resources USA, Inc.’s pipelines and Continue reading Colorado – Pioneer Natural Resources v. CO Court of Appeals No. 12CA1703 Natural Gas Delivery Components Qualify For Exemption

Illinois – Updated Reporting Requirements For Business Incentives (March 2014)

SALT Report 3326 – The Illinois Department of Revenue released Informational Bulletin 2014-11 addressing the reporting requirements for businesses. ” Public Act 98-0109 made changes to the business incentives reporting requirements. Holders of sales tax exemption certificates from IDOR issued Continue reading Illinois – Updated Reporting Requirements For Business Incentives (March 2014)

Illinois – New Application Process for Obtaining an Exemption Certificate for Building Materials

SALT Report 2588 – The Illinois Department of Revenue issued an information bulletin regarding changes to the application process for obtaining a sales tax exemption certificate for building materials. Beginning July 1, 2013 contractors and other entities involved in real Continue reading Illinois – New Application Process for Obtaining an Exemption Certificate for Building Materials

Illinois – Enterprise Zone and Pollution Control Facilities Sales Tax Exemption Rules Amended

SALT Report 2372 – The Illinois Department of Commerce and Economic Opportunity adopted emergency amendments to rules that determine eligibility for the enterprise zone machinery/equipment sales tax exemption and the pollution control facilities sales tax exemption. The exemptions apply to Continue reading Illinois – Enterprise Zone and Pollution Control Facilities Sales Tax Exemption Rules Amended