Illinois – Taxability of Software Provided as a Service

SALT Report 3882 – The Illinois Department of Revenue has released a letter ruling regarding the taxability of software provided as a service. They concluded that a provider of software as a service is acting as a serviceman. If the Continue reading Illinois – Taxability of Software Provided as a Service

Arkansas – State Supreme Court Pulls the Plug on Manufacturing Exemption for Water Treatment Plant

SALT Report 3821 – On May 19, 2016, the Arkansas State Supreme Court ruled against allowing a manufacturing exemption for equipment purchased in the expansion of a water treatment facility. The captivating and descriptive introduction follows: “The Illinois Bayou begins Continue reading Arkansas – State Supreme Court Pulls the Plug on Manufacturing Exemption for Water Treatment Plant

Illinois – Chicago Ends Sales Tax on Tampons and Sanitary Napkins

SALT Report 3783 – The Chicago City Council has rescinded a city sales tax on tampons and sanitary napkins. The vote on March 16, 2016 followed a recommendation that was made without opposition by the City Council’s finance committee last Continue reading Illinois – Chicago Ends Sales Tax on Tampons and Sanitary Napkins

California – Lucent Case Decided Technology Transfer Agreements Are Exempt (Again) – Protective Refund Claims Should Be Filed By October 31, 2015

SALT Report 3736 –On October 8, 2015 the California court of appeals decided (again) on the subject of Technology Transfer Agreement’s (TTA’s). As with the Nortel case (decided January 18, 2011, petition for review denied by the CA Supreme Court Continue reading California – Lucent Case Decided Technology Transfer Agreements Are Exempt (Again) – Protective Refund Claims Should Be Filed By October 31, 2015

Alabama – New Annual Exemption Certificate Guidance For Statutory Exemptions Effective August 19, 2015

SALT Report 3728 – Pursuant to Legislative Act 2015-534 all persons or companies which have a statutory exemption from the payment of Alabama sales, use or lodgings tax must annually obtain a certificate of exemption (Form STE-1) from the Department of Continue reading Alabama – New Annual Exemption Certificate Guidance For Statutory Exemptions Effective August 19, 2015

Alabama – Certificate of Exemption Requirements For Government Entity Projects STC-1

SALT Report 3689 – Alabama Legislative Act 2013 – 205 requires the Department of Revenue to issue Form STC-1, Sales and Use Tax Certificate of Exemption for Government Entity Projects, to all contractors and subcontractors working on qualifying governmental entity Continue reading Alabama – Certificate of Exemption Requirements For Government Entity Projects STC-1

California – Amendments To Regulation 1588, Seeds, Plants and Fertilizer Proposed

SALT Report 3519 – The California State Board of Equalization has proposed to adopt amendments to Regulation 1588.  The amendments will specifically include carbon dioxide in the definition of fertilizer and clarify that the exemption may also apply to qualifying Continue reading California – Amendments To Regulation 1588, Seeds, Plants and Fertilizer Proposed

California – Telephone Town Hall Meeting On Manufacturing, Research & Development Tax Exemption

SALT Report 3512 – The Board of Equalization will host a telephone townhall to educate businesses on Regulation 1525.4, the partial sales and use tax exemption for manufacturing and research & development purchases. Event: Manufacturing and Research & Development Tax Continue reading California – Telephone Town Hall Meeting On Manufacturing, Research & Development Tax Exemption

California – Sales And Use Tax Regulation 1525.4 Approved

SALT Report 3493 – On September 25, 2014 the Office of Administrative Law (OAL) approved Sales and Use Tax Regulation 1525.4, Manufacturing and Research & Development Equipment and filed with the Secretary of State.  Although the effective date for Regulation Continue reading California – Sales And Use Tax Regulation 1525.4 Approved

California – Approved Regulation To Clarify Exemption For Hydroponic Farmers

SALT Report 3492 – The publication of amendments to regulation 1588, which would clarify the qualification of hydroponic farmers for sales and use tax exemptions has been approved.  If approved the amendment will include carbon dioxide (CO2) in the definition Continue reading California – Approved Regulation To Clarify Exemption For Hydroponic Farmers