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

California – BOE to Address Rates and Regulations at Next Meeting

SALT Report 2969 – The California State Board of Equalization said they are considering amendments to the sales tax exemption threshold for bulk sales of gold; an adjustment to certain tax and fee rates; and whether to adopt several regulations.  Continue reading California – BOE to Address Rates and Regulations at Next Meeting

Illinois – Amended Aircraft Fuel Exemption

SALT Report 2873 – The Illinois General Assembly enacted legislation that amends the exemption for fuel and petroleum products sold to, or used by, air carriers.  Therefore, effective July 1, 2013, petroleum that is certified by the carrier to be Continue reading Illinois – Amended Aircraft Fuel 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