Maine – Taxability of Fabrication Services

SALT Report 3106 – Maine Revenue Services has updated a sales and use tax bulletin that discusses the taxability of fabrication services to reflect recent legislative changes. The bulletin defines fabrication as those services that result in the production of Continue reading Maine – Taxability of Fabrication Services

New Mexico – Type 6 NTTCs for Construction Services and Equipment

SALT Report 3104 – The New Mexico Taxation and Revenue Department updated a bulletin that discusses the use of Type 6 nontaxable transaction certificates. The bulletin addresses the deduction from gross receipts tax that is available for sales of certain Continue reading New Mexico – Type 6 NTTCs for Construction Services and Equipment

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

California – Out-of-State and Overseas Entities Eligible for CAEATFA Exclusion

SALT Report 3079 – The California Legislature passed a bill that clarifies the definition of “participating party” for purposes of the sales and use tax exclusion provided by the California Alternative Energy and Advanced Transportation Financing Authority.  CAEATFA provides an Continue reading California – Out-of-State and Overseas Entities Eligible for CAEATFA Exclusion

Iowa – Sales Tax Webinar for Manufacturers

SALT Report 3074 – The Iowa Department of Revenue is offering a free online Webinar that will focus on the sales tax issues specific to manufacturers and the manufacturing industry. The Webinar is scheduled for Thursday, October 10 from 12:00 Continue reading Iowa – Sales Tax Webinar for Manufacturers

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

Maine – Application of Tax to Telecommunications Services

SALT Report 3066 – Maine Revenue Services revised its telecommunications bulletin to reflect recent changes in the sales and use tax laws.  The bulletin provides that telecommunication services are now subject to the Maine Service Provider Tax.  This provision applies Continue reading Maine – Application of Tax to Telecommunications Services

Wisconsin – Determining Where a Sale Takes Place for Lease Payments

SALT Report 3063 – In the latest issue of the Sales and Use Tax Report, the Wisconsin Department of Revenue discusses how to determine where a sale takes place in regards to one-payment leases. Specifically, the Department states that the Continue reading Wisconsin – Determining Where a Sale Takes Place for Lease Payments

Virginia – Equipment, Supplies, and Materials Qualify for Spaceport Activities Exemption

SALT Report 3027 – The Virginia Department of Taxation issued a ruling regarding whether a contractor’s purchases of equipment, supplies and materials that were furnished and affixed to a launch pad facility qualify for the spaceport activities exemption under Va. Continue reading Virginia – Equipment, Supplies, and Materials Qualify for Spaceport Activities Exemption

Indiana – Taxability of a Scrap Baler System

SALT Report 2953 – The Indiana Department of Revenue issued a letter of finding regarding the application of sales and use tax to manufacturing equipment. The Taxpayer is a cardboard box manufacturer who was issued a use tax assessment on Continue reading Indiana – Taxability of a Scrap Baler System