ALABAMA – Back To School Tax Free July 19, 2019 to July 21, 2019

From July 19th to the 21st shoppers can get various back to school items free of the state’s four percent sales or use tax. Everything from supplies, clothing, books, and computers apply. For More Information and full list of exempt Continue reading ALABAMA – Back To School Tax Free July 19, 2019 to July 21, 2019

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

Minnesota – Sales in Duty Free Stores

SALT Report 2976 – The Minnesota Department of Revenue issued a notice that explains the Department’s position regarding the imposition of sales tax to sales made in duty-free stores.  Generally, sales of tangible personal property by a duty-free store that Continue reading Minnesota – Sales in Duty Free Stores

Virginia – Accepting Exemption Certificates

SALT Report 2762 – The Virginia Tax Commissioner issued a ruling regarding the proper use and acceptance of exemption certificates by a Taxpayer who wholesales building supply products. During an audit, it was determined that the Taxpayer made exempt sales Continue reading Virginia – Accepting Exemption Certificates

Minnesota – Exempt Sales and Purchases by Townships

SALT Report 1603 – The Minnesota Department of Revenue has released a series a FAQ regarding the sales and use tax exemption for towns. The exemption allows towns to purchase taxable tangible personal property and services exempt from tax, with th… Continue reading Minnesota – Exempt Sales and Purchases by Townships

Missouri – Drug Sold to Physicians for Use in a Physician’s Office are Not Taxable

SALT Report 1524 – The Missouri Department of Revenue determined that a drug producer’s sales of a new FDA approved injectable drug to physicians for use in physician’s offices are not subject to Missouri sales tax. The Drug is of the type that ma… Continue reading Missouri – Drug Sold to Physicians for Use in a Physician’s Office are Not Taxable

Arkansas – Exemption for Farm Machinery and Equipment

SALT Report 1376 –The latest issue of the Arkansas State Revenue Tax Quarterly Newsletter discusses the sales tax exemption for new and used farm machinery and equipment. Arkansas Code Ann. 26-52-403 provides an exemption from sales tax for new… Continue reading Arkansas – Exemption for Farm Machinery and Equipment

Colorado – How to Document Sales to Retailers, Organizations, and Direct Pay Permit Holders

SALT Report 1281 – The Colorado Department of Revenue released an FYI for vendors to help them determine whether a customer is eligible to purchase taxable goods without paying sales tax. In general, the circumstances in which a customer is not re… Continue reading Colorado – How to Document Sales to Retailers, Organizations, and Direct Pay Permit Holders

Missouri – Donated Items Sold at a Nonprofit Organization’s Store are Not Taxable

SALT Report 1239 – The Missouri Director of Revenue ruled that a nonprofit organization’s sales of donated items in its store are exempt from Missouri sales tax under section 144.030.2(19) which states that “all sales made by or to religious and c… Continue reading Missouri – Donated Items Sold at a Nonprofit Organization’s Store are Not Taxable