Tag Archives: exemption certificates

Tennessee- DOR Ruling #20-02 Dated 2/20/2020 Construction Sales and Use Tax And Required Certificate To Support Allowed Exemption

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The Tennessee Department of Revenue concluded that an exemption does exist when working on a construction contract. As noted in the ruling exemptions must be properly supported by an Exemption Certificate. Additionally, Rule 102 also contemplates contractors and subcontractors will Continue reading Tennessee- DOR Ruling #20-02 Dated 2/20/2020 Construction Sales and Use Tax And Required Certificate To Support Allowed Exemption→

MULTI STATE – Marketplace Monday – Accepting Exemption Certificates

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The shift in tax collection responsibility to marketplace facilitators raises questions on how to address exempt sales and related documentation requirements. States generally require sellers responsible for collecting sales and use tax to maintain that (i) sales or use tax Continue reading MULTI STATE – Marketplace Monday – Accepting Exemption Certificates→

Texas – Therapeutic Devices Not Taxable Exemption Support Required

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Texas released Private Letter Ruling 201807014L July 30, 2018 detailing the documentation support required to purchase therapeutic appliances tax free (hot tubs, back braces, anything a doctor prescribes for treatment of an ailment). Basically, a prescription is required in all Continue reading Texas – Therapeutic Devices Not Taxable Exemption Support Required→

Virginia – Exemption Certificates: Certain Types Of Sod Are Exempt From Sales Tax

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“Virginia Code § 58.1-623 A states that all sales or leases are subject to the tax until the contrary is established. The burden of proving that a sale, distribution, lease, or storage of tangible personal property is not taxable is upon Continue reading Virginia – Exemption Certificates: Certain Types Of Sod Are Exempt From Sales Tax→

Texas –Exemption Certificates; Good Faith and 60 Days

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Salt Report 3672 – The Texas Comptroller of Public Accounts released CPA Docket Number 108,782 regarding a hearing related to deficient exemption certificates.  The importance placed on the 60 day window to provide certificates once requested by the Comptroller’s office Continue reading Texas –Exemption Certificates; Good Faith and 60 Days→

California – Tele Townhall On New Manufacturing Partial Sales And Use Tax Exemption (Regulation 1525.4): Tuesday, July 1, 2014

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SALT Report 3400 – On July 1, 2014, BOE member George Runner will be co-hosting a teleconference in collaboration with the California Manufacturers and Technology Association (CMTA).  Register Online Here. “This Tuesday, July 1, 2014 a new California law takes Continue reading California – Tele Townhall On New Manufacturing Partial Sales And Use Tax Exemption (Regulation 1525.4): Tuesday, July 1, 2014→

Louisiana—Resale Exemption Certificates Discontinued At Local Level

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SALT Report 3388 – Effective November 1, 2009, the Calcasieu Parish Sales and Use Tax Office announced that locally prepared Resale Exemption Certificates will no longer be issued.  In its place, the Louisiana Department of Revenue (DOR) will be issuing Continue reading Louisiana—Resale Exemption Certificates Discontinued At Local Level→

Louisiana – Sales Tax Holiday Disaster Preparedness May 24 and 25 News Release

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SALT Report 3365 – On May 24 and 25 eligible purchases will not be subject to the 4% state sales tax for the first $1,500 of purchase price for each item. Eligible purchases include: • Self-powered light sources, such as Continue reading Louisiana – Sales Tax Holiday Disaster Preparedness May 24 and 25 News Release→

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

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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)→