Vermont – Guidance Regarding Permanent Installations in Homes and Businesses

SALT Report 3097 – The Vermont Department of Taxes issued an advisory regarding the sales and use tax responsibilities of manufacturers, sellers, and contractors who purchase items that will be permanently installed in a home or business. In Vermont, contractors Continue reading Vermont – Guidance Regarding Permanent Installations in Homes and Businesses

Maine – Application of Tax to Telecommunications Services

SALT Report 3066 – Maine Revenue Services revised its telecommunications bulletin to reflect recent changes in the sales and use tax laws.  The bulletin provides that telecommunication services are now subject to the Maine Service Provider Tax.  This provision applies Continue reading Maine – Application of Tax to Telecommunications Services

Indiana – Updated Guidance for Delivery and Installation Charges

SALT Report 2787 – The Indiana Department of Revenue has updated a sales and use tax directive regarding the application of sales and use tax for delivery and installation charges to reflect recently enacted legislation. Specifically addressed is the amendment Continue reading Indiana – Updated Guidance for Delivery and Installation Charges

Minnesota – Aircraft Fact Sheet Updated

SALT Report 2771 – The Minnesota Department of Revenue updated its sales tax fact sheet regarding aircraft. The fact sheet provides that, effective July 1, 2013, parts and equipment needed to repair or maintain aircraft are exempt from sales tax, Continue reading Minnesota – Aircraft Fact Sheet Updated

New Jersey – Taxability of Purchases and Installations of Automated Teller Machines

SALT Report 2708 – The New Jersey Division of Taxation issued a technical advisory regarding the application of sales and use tax to the purchase and installation of automated teller machines (ATM) and other equipment by banks. Purchase of Materials, Continue reading New Jersey – Taxability of Purchases and Installations of Automated Teller Machines

Illinois – Taxability of Advertising Signs and Freight Charges

SALT Report 2524 – The Illinois Department of Revenue issued a general information letter regarding the taxability of advertising signs purchased by a general contractor. The Taxpayer in this case, purchases the signs direct from the manufacturer and hires a Continue reading Illinois – Taxability of Advertising Signs and Freight Charges

New York – Local Sales and Use Tax Rates for Commercial Solar Energy Systems Equipment

SALT Report 2494 – The New York Department of Taxation has updated their publication that provides the local sales and use tax rates applicable to commercial solar energy systems equipment. Due to recently passed legislation, the retail sale or installation Continue reading New York – Local Sales and Use Tax Rates for Commercial Solar Energy Systems Equipment

New York – Taxability of Kitchen Installation Services

2/04/2013 SALT Report 2108 – The New York Department of Taxation and Finance issued an advisory opinion regarding the taxability of kitchen remodeling services. For a set fee, the Taxpayer will provide a certain number of cabinet doors, drawer f… Continue reading New York – Taxability of Kitchen Installation Services