Colorado – Pioneer Natural Resources v. CO Court of Appeals No. 12CA1703 Natural Gas Delivery Components Qualify For Exemption

SALT Report 3450 – On August 14, 2014 the Colorado Court of Appeals ultimately decided to affirm the district court’s orginal summary judgment in favor of Pioneer Natural Resources USA, Inc., stating that Pioneer Natural Resources USA, Inc.’s pipelines and Continue reading Colorado – Pioneer Natural Resources v. CO Court of Appeals No. 12CA1703 Natural Gas Delivery Components Qualify For Exemption

Arizona – New Exemption Certificate Issued

SALT Report 3415 – Effective August 1, 2014, a deduction will be established under the utilities classification for the gross receipts from the sale of electricity and natural gas for a business that is principally engaged in a manufacturing or smelting Continue reading Arizona – New Exemption Certificate Issued

Florida – Natural Gas Annual Decal Fee Repealed as of January 1, 2014

SALT Report 3178 – New rules for retailers of natural gas “repeals the annual decal fee imposed on alternative fuel, provides new definitions for the administration of tax on natural gas, and imposes registration and filing requirements for retailers of Continue reading Florida – Natural Gas Annual Decal Fee Repealed as of January 1, 2014

Vermont – Changes to the Fuel Gross Receipts Tax

SALT Report 3089 – The Vermont Department of Taxes released a fact sheet that discusses recent changes to the fuel gross receipts tax law.  The fact sheet reflects that, effective July 1, 2013 the $10,000 threshold on the Vermont Fuel Continue reading Vermont – Changes to the Fuel Gross Receipts Tax

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

Florida – Certificate Requirements for Exemption for Natural Gas Used to Generate Electricity

SALT Report 2600 – The Florida Department of Revenue issued a publication regarding the recently enacted sales and use tax exemption for natural gas used to generate electricity in a non-combustion fuel cell used in stationary equipment. The publication states Continue reading Florida – Certificate Requirements for Exemption for Natural Gas Used to Generate Electricity

Florida – Exemption for Natural Gas and Natural Gas Fuels

SALT Report 2584 – The Florida House of Representatives enacted legislation that creates a sales and use tax exemption for natural gas and natural gas fuel when placed into the fuel supply system of a motor vehicle. In addition to Continue reading Florida – Exemption for Natural Gas and Natural Gas Fuels

Florida – Gross Receipts Tax Index Prices for Natural and Manufactured Gas

SALT Report 2534 – The Florida Department of Revenue released their annual gross receipts tax index prices that distribution companies should use to calculate tax on the sale or transportation of natural or manufactured gas to retail consumers. The updated Continue reading Florida – Gross Receipts Tax Index Prices for Natural and Manufactured Gas

Florida – Governor Signs Bill that Creates a Sales Tax Holiday and Exemptions

SALT Report 2525 – Florida Governor Rick Scott has signed an omnibus economic development bill that creates a sales tax holiday and amends two sales and use tax exemptions. Sales Tax Holiday The sales tax holiday will be held from Continue reading Florida – Governor Signs Bill that Creates a Sales Tax Holiday and Exemptions

New York – Reporting Requirements for Natural Gas Exemption

SALT Report 2506 – The New York Department of Taxation issued a technical memo that explains the sales and use tax exemption for purchases of natural gas that will be converted to compressed natural gas and used or consumed in Continue reading New York – Reporting Requirements for Natural Gas Exemption