Maine – Warranties, Service Contracts and Maintenance Agreements

SALT Report 3013 – Maine Revenue Services has revised a sales and use tax bulletin that addresses warranties, service contracts, and maintenance agreements to reflect recent legislative changes.  Specifically, the publication notes that the sale of an automobile extended service Continue reading Maine – Warranties, Service Contracts and Maintenance Agreements

Tennessee – Taxability of Software Maintenance Contracts

SALT Report 1846 – The Tennessee Department of Revenue issued a ruling regarding the taxability of computer software maintenance contracts, as well as the repair services, replacement parts, and labor charges provided in the maintenance contract… Continue reading Tennessee – Taxability of Software Maintenance Contracts

South Carolina – Taxability of Software and Software Maintenance Contracts

SALT Report 1230 – The South Carolina Department of Revenue has issued a reminder to taxpayers that as of September 1, 2011, with limited exceptions, a warranty or maintenance contract purchased after the initial purchase of tangible personal prop… Continue reading South Carolina – Taxability of Software and Software Maintenance Contracts

Indiana – Updated Guidance on Warranties and Maintenance Contracts

SALT Report 1218 – The Indiana Department of Revenue has issued an information bulletin regarding warranties and maintenance contracts. The bulletin has been updated to reflect the taxability of any subsequent payments made in regards to warrantie… Continue reading Indiana – Updated Guidance on Warranties and Maintenance Contracts

South Carolina – Change to the Taxability of Warranty and Maintenance Contracts

SALT Report 1201 – The South Carolina Department of Revenue has issued a reminder for taxpayers that as of September 1, 2011, the application of sales and use tax pertaining to warranty and maintenance contracts, and to the removal of parts for th… Continue reading South Carolina – Change to the Taxability of Warranty and Maintenance Contracts