Florida – Proposed Rulemaking Sales of Food Products Served, Prepared, or Sold

SALT Report 3188 – Florida anticipates conducting a rulemaking workshop at a “future date” as noted below. For further rule making developments please contact: Gary Gray, Revenue Program Administrator, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Continue reading Florida – Proposed Rulemaking Sales of Food Products Served, Prepared, or Sold

Washington – 75% Rule for Sales of Prepared Foods

SALT Report 3110 – The Washington Department of Revenue issued guidance regarding the 75% rule that applies to sales of prepared foods.  Generally, if a seller’s total sales of prepared foods are greater than 75%, the seller is required to Continue reading Washington – 75% Rule for Sales of Prepared Foods

Minnesota – Taxability of Prepared Foods

SALT Report 3104 – The Minnesota Department of Revenue updated a sales tax fact sheet that discusses the taxability of prepared foods.  Generally, prepared foods or drinks are subject to the 6.875% state sales tax rate, in addition to any Continue reading Minnesota – Taxability of Prepared Foods

Wisconsin – Publication for Grocers Updated

SALT Report 2989 – The Wisconsin Department of Revenue updated a publication that provides sales and use tax guidance for grocers to reflect the Department’s position on laws recently enacted by the Wisconsin Legislature.   Additions to the publication include: Disposable Continue reading Wisconsin – Publication for Grocers Updated

Texas – Exemption for Snack Foods

SALT Report 2946 – The Texas Comptroller issued a notice regarding the change in taxability for certain snack items. Effective September 1, 2013 the following snack foods are exempt from sales tax: Breakfast bars, granola bars, nutrition bars, protein bars, Continue reading Texas – Exemption for Snack Foods

West Virginia – SST Taxability Matrix Revised

SALT Report 2944 – The West Virginia State Tax Department has revised the State’s Streamlined Sales and Use Tax taxability matrix due to several changes that were made after the last taxability matrix was revised in July 2013. The August Continue reading West Virginia – SST Taxability Matrix Revised

Alabama – Local Rate Increases

SALT Report 2926 – The Alabama Department of Revenue issued notices regarding local sales tax rate increases that will take effect in the City of Arab and the Town of Woodland. City of Arab Effective September 1, 2013, the city Continue reading Alabama – Local Rate Increases

Mississippi – City of Brandon Food and Beverage Tax Enacted

SALT Report 2885 – The Mississippi Department of Revenue issued a notice regarding a new special tax that will be imposed in the city of Brandon effective September 1, 2013. On that day, the City will begin levying a 2% Continue reading Mississippi – City of Brandon Food and Beverage Tax Enacted

West Virginia – Updated Food Tax Publication

SALT Report 2795 – The West Virginia State Tax Department updated its publication regarding the application of sales and use tax to certain food items.  The publication was updated to reflect that the tax on sales, purchases and uses of Continue reading West Virginia – Updated Food Tax Publication

Washington – Sales Tax Exemption Legislation Enacted

SALT Report 2680 – On June 30, 2013 Washington Governor Jay Inslee, signed legislation that creates or amends the following temporary sales and use tax exemptions.  The provisions in Senate Bill 5882 are effective October 10, 2013, unless otherwise specified. Continue reading Washington – Sales Tax Exemption Legislation Enacted