California – Moves Toward Creating Business Tax Break Review Board

California’s largest income and sales tax breaks would get more scrutiny under a bill approved in the Senate Monday. S.B. 956 by Sen. Hannah-Beth Jackson (D) would establish a California Tax Expenditure Review Board to examine the goals, beneficiaries, and Continue reading California – Moves Toward Creating Business Tax Break Review Board

West Virginia – Medical Goods Dispensed Upon Prescription Sales and Use Tax Exemptions Explained

The purchase of drugs, durable medical equipment, mobility enhancing equipment and prosthetic devices to be dispensed upon prescription and intended for use in the diagnosis, cure, mitigation, treatment, or prevention of injury or disease is exempt from the consumers’ sales Continue reading West Virginia – Medical Goods Dispensed Upon Prescription Sales and Use Tax Exemptions Explained

California – SPECIAL NOTICE: Diapers and Menstrual Hygiene Products Are Exempt from Sales and Use Taxes Effective January 1, 2020 through December 31, 2021

The CDTFA recently released Special Notice L-695 which provides for the exemption of diapers and menstrual hygiene products. See Below to read the Notice.

Louisiana – Inside look at ‘tax exclusions,’ how they create loophole-filled system costing Louisiana hundreds of millions

www.theadvocate.com by Tyler Bridges – April 16, 2016 “A 13-member panel known as the Task Force on Structural Changes in Budget & Tax Policy has begun studying how to reform the state’s loophole-filled tax system and will examine tax exclusions at its Continue reading Louisiana – Inside look at ‘tax exclusions,’ how they create loophole-filled system costing Louisiana hundreds of millions

Indiana – Department’s Audit Assessment Contrary To Prior Audits

SALT Report 3506 – An Indiana corporation who had been previously audited, was issued an assesment for  use tax and interest due for purchases on which sales tax had not been paid and use tax had not been remitted for Continue reading Indiana – Department’s Audit Assessment Contrary To Prior Audits

Florida – New Free Mobile App To Document Tax Exempt Sales

SALT Report 3496 – The Florida Department of Revenue has developed  “FL Tax”, a free mobile app to help taxpayers document tax exempt sales.  The app is compatible with iPhone and iPad, android phones and tablets, and Window’s phones.  It Continue reading Florida – New Free Mobile App To Document Tax Exempt Sales

Georgia – Exemptions Related To Manufacturing, Machinery and Equipment, Industrial Materials and Packaging Supplies (Effective March 2, 2014)

SALT Report 3285 – The Georgia Department of Revenue recently enacted a new regulation addressing the exemptions related to manufacturing, machinery and equipment, industrial materials and packaging supplies.  This exemption states, “Any person making a sale or lease of machinery Continue reading Georgia – Exemptions Related To Manufacturing, Machinery and Equipment, Industrial Materials and Packaging Supplies (Effective March 2, 2014)

California – New Employment Credit Mapping Tool

SALT Report 3279 – As a result of the enactment of AB 93 and SB 90 a new collection of tax credits and exemptions have been or are to be enacted.  A familiar incentive included within the scope of this Continue reading California – New Employment Credit Mapping Tool

Minnesota – Duty Free Store Sales: Revenue Notice 13-03 (September 16, 2013)

SALT Report 3278 – The Minnesota Department of Revenue released this Revenue Notice 13-03 to clarify when sales by and purchases from “Duty Free” stores are taxable and exempt.  Basically, sales to international passengers could be considered exempt when the Continue reading Minnesota – Duty Free Store Sales: Revenue Notice 13-03 (September 16, 2013)

Canada (British Columbia) – PST Exemptions and Documentation Requirements

SALT Report 3271 –PST Bulletin 200 (Revised February 2014) provides an overview of the provincial sales tax (PST) exemptions and the Provincial Sales Tax Exemption and Refund Regulation (the Regulation).   This bulletin also provides information related to documentation that must Continue reading Canada (British Columbia) – PST Exemptions and Documentation Requirements