District of Columbia – Utilities Manufacturing Exemption Amended

SALT Report 3093 – Recently enacted temporary legislation in the District of Columbia amended the sales and use tax exemption applicable to sales of natural or artificial gas, oil, electricity, solid fuel, or steam directly used in manufacturing, assembling, processing, Continue reading District of Columbia – Utilities Manufacturing Exemption Amended

Maine – Guidance on Sales of Fuels and Utilities

SALT Report 3081 – Maine Revenue Services updated its sales and use tax bulletin for sales of fuel and utilities to reflect that sales of electricity, water, and gas to nursing homes and purchases of wood pellets or 100% compressed Continue reading Maine – Guidance on Sales of Fuels and Utilities

North Dakota – Sales Tax Incentives for Businesses

SALT Report 3103 – The North Dakota Office of Tax Commissioner released guidance regarding the various tax incentives available to businesses in the state.  The sales and use tax incentives are as follows: Agricultural Commodity Processing Plant Construction Materials Construction Continue reading North Dakota – Sales Tax Incentives for Businesses

Maine – Interpretation of Nursing Homes

SALT Report 3047 – Maine Revenue Services issued an announcement regarding changes in its interpretation of the sales and use tax rules related to nursing homes.  MRS now interprets nursing homes as a “building designed and used for both human Continue reading Maine – Interpretation of Nursing Homes

Illinois – Exemption for Electricity, Gas, and Water

SALT Report 2973 – Recently enacted legislation in Illinois provides that purchases of electricity, gas, and water are not subject to the Use, Service Use, Service Occupation, or Retailers’ Occupation Tax. Specifically, under the provisions of Senate Bill 2243 electricity Continue reading Illinois – Exemption for Electricity, Gas, and Water

Maryland – Taxability of Propane Gas

SALT Report 2943 – The Maryland Comptroller amended its regulation regarding the sales and use tax exemption for natural and artificial gas, electricity, steam, oil, and coal to reflect that sales of propane gas in containers less than 60 pounds Continue reading Maryland – Taxability of Propane Gas

Illinois – Recently Enacted Exemptions and Amended Seller Registration Requirements

SALT Report 2927 – Recently enacted legislation in Illinois amends certain sales and use tax laws applicable to electricity, natural or artificial gas, and water.  In addition the rules for applying for a certificate of registration for a publicly traded Continue reading Illinois – Recently Enacted Exemptions and Amended Seller Registration Requirements

District of Columbia – Restaurant Utilities Exemption

SALT Report 2841 – The District of Columbia has amended its sales and use tax exemption for sales of utilities to restaurants. The exemption now applies to sales of separately metered or sub-metered natural or artificial gas, oil, electricity, solid Continue reading District of Columbia – Restaurant Utilities Exemption

Mississippi – Reduced Rate for Sales of Fuel to Oil and Gas Producers

SALT Report 2618 – The Mississippi Department of Revenue issued guidance regarding the reduced sales tax rate of 1.5% for sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas, and other fuels that takes effect July 1, Continue reading Mississippi – Reduced Rate for Sales of Fuel to Oil and Gas Producers

Texas – Exemption for Offshore Spill Response Containment Property

SALT Report 2586 – Recently enacted legislation in Texas amends the exemption for property used in connection with an offshore spill response containment system. Under the provisions of House Bill 1712, the purchase, sale, lease, rental, storage, use, or other Continue reading Texas – Exemption for Offshore Spill Response Containment Property