Iowa – Sales/Use/Excise Tax Exemption Certificate Updated

The Department has updated the Iowa Sales/Use/Excise Tax Exemption Certificate, 31-014 to include new items from tax reform bill Senate File 2417. This form can also be found in the Tax Form Index under Sales and Use Tax. To Search Continue reading Iowa – Sales/Use/Excise Tax Exemption Certificate Updated

Virginia – Taxation Department Publishes Guidelines For Retail Sales and Use Tax Refund Claim Procedures

SALT Report 3903 – On June 12, 2017, the department published final guidelines for refund claim procedures. According to the published document, the “Guidelines are intended to clarify the new legislation and to outline procedures for purchasers and dealers to Continue reading Virginia – Taxation Department Publishes Guidelines For Retail Sales and Use Tax Refund Claim Procedures

South Dakota –Exemption Certificate Tax Facts June 1, 2016

SALT Report 3833 – Exemption certificate guidance is provided in this Tax Facts sheet issued on June 1, 2016. Exemption certificate acceptance, validation and retrieval have never been more important than in today’s sprawling multistate marketplace. South Dakota provides a Continue reading South Dakota –Exemption Certificate Tax Facts June 1, 2016

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

Washington – Approved Exemption Certificates

SALT Report 3413 – Businesses that purchase goods for resale must use approved exemption certificates for making wholesale purchases without paying sales tax. Businesses that are required to be registered with the Department may use a: -Reseller Permit -Streamlined Sales Continue reading Washington – Approved Exemption Certificates

Arkansas – Grain Dryer Tax Exemption

SALT Report 3405 – As of July 1, 2014, any farmer who participates in on-farm grain storage or drying can apply for a sales tax exemption for certain utilities. These utilities include: electricity, liquefied petroleum gas and natural gas. However, Continue reading Arkansas – Grain Dryer Tax Exemption

Maine—Exempt Organizations and Government Agencies

SALT Report 3389 – Maine Revenue Services (MRS) has released an Instructional Bulletin that explains the procedures exempt organizations and agencies must follow in order to request sales tax exempt status.  Many types of organizations are exempt from paying sales Continue reading Maine—Exempt Organizations and Government Agencies

Washington—New Exemption Certificate For Washington State Farmers

SALT Report 3387– The Washington State Department of Revenue (DOR) has announced that the Retail Sales Tax Exemption Certificates for Livestock Nutrient Management Equipment and Facilities will no longer be valid due to a change in the state law.   Chapter Continue reading Washington—New Exemption Certificate For Washington State Farmers

Georgia —Updated Sales And Use Tax Forms

SALT Report 3373 –The Georgia Department of Revenue has posted the following revised sales and use tax exemption form to its website. ST-5M Georgia Manufacturer’s Exemption Certificate The form has been updated with technical changes effective 05/2014. For Further Information: Continue reading Georgia —Updated Sales And Use Tax Forms

Florida – Rule Changes To Fuels, Fishing Vessels And Public Use Forms

SALT Report 3332 – The Department of Revenue has released some clarifications to changes effecting various sales and use tax issues.  Exemption certificates and direct payment permits are also discussed. “The amendments to Rule 12A-1.059, F.A.C.: (1) include the exemption Continue reading Florida – Rule Changes To Fuels, Fishing Vessels And Public Use Forms