Louisiana – Refund Claim Guidelines for Pollution Control Devices

SALT Report 2493 – The Louisiana Department of Revenue issued guidance regarding the procedures that must be followed when claiming a refund of the 4% sales and use tax paid on the purchase or lease of tangible personal property that Continue reading Louisiana – Refund Claim Guidelines for Pollution Control Devices

Illinois – Enterprise Zone and Pollution Control Facilities Sales Tax Exemption Rules Amended

SALT Report 2372 – The Illinois Department of Commerce and Economic Opportunity adopted emergency amendments to rules that determine eligibility for the enterprise zone machinery/equipment sales tax exemption and the pollution control facilities sales tax exemption. The exemptions apply to Continue reading Illinois – Enterprise Zone and Pollution Control Facilities Sales Tax Exemption Rules Amended

Tennessee – Taxability of Equipment and Materials Used for Pollution Control

SALT Report 2319 – The Tennessee Department of Revenue issued a letter ruling regarding whether the pollution control credit and the industrial machinery exemption can be used by a city landfill. The Taxpayer in this case, partners with municipalities to Continue reading Tennessee – Taxability of Equipment and Materials Used for Pollution Control

Arkansas – Exemption for Pollution Control Equipment Expanded

3/6/2013 SALT Report 2221 – The Arkansas General Assembly recently amended Arkansas Code 26-52-402(a)(3) to expand the sales tax exemption for certain machinery and equipment. The regulation now states that the gross receipts for machinery and … Continue reading Arkansas – Exemption for Pollution Control Equipment Expanded

Virginia – Exemption for Pollution Control Equipment and Facilities Did Not Expire

2/26/2013 SALT Report 2190 – The Virginia State Legislature passed a bill that clarifies that purchases of pollution control equipment certified by the Department of Mines, Minerals, and Energy for coal, oil, and gas production continues to be exe… Continue reading Virginia – Exemption for Pollution Control Equipment and Facilities Did Not Expire

Virginia – Exemption for Pollution Control Equipment

1/18/2013 SALT Report 2056 – The Virginia Department of Taxation revised a use tax assessment imposed on purchases of various items for use in an oil and natural gas well operation. The original assessment is the result of an audit in which the … Continue reading Virginia – Exemption for Pollution Control Equipment

Alabama – Taxpayer Did Not Qualify for the Pollution Control Facility Exemption

SALT Report 1884 – The Alabama Department of Revenue issued a Revenue Ruling regarding whether a coal refining plant qualified as a pollution control facility. Specifically at issue, was a foreign Taxpayer’s proposed business venture in the U…. Continue reading Alabama – Taxpayer Did Not Qualify for the Pollution Control Facility Exemption