Texas – Qualifying Exempt Organizations and Real Property Improvements: Understanding When Incorporated Materials Can Be Purchased Tax Free

This article will provide guidance on the exemption for incorporated materials used in performing real property improvements for a governmental entity or qualified religious, educational and public service nonprofit organization. Buying Incorporated Materials Certain incorporated materials can be purchased tax free when performing Continue reading Texas – Qualifying Exempt Organizations and Real Property Improvements: Understanding When Incorporated Materials Can Be Purchased Tax Free

Texas – Comptroller’s Office Releases A Four Part Series On Contractor’s And Related Services (Part 2)

September 2018 In this month’s issue, we continue our series that takes a close look at the sales tax treatment for specific contractors, repairmen and other service providers. Part 2 – Breaking Down Demolition Services Demolition involves tearing down buildings Continue reading Texas – Comptroller’s Office Releases A Four Part Series On Contractor’s And Related Services (Part 2)

Texas – Sales Tax Four Part Series On Contractor’s And Related Services (Part 1)

  August 2018 Part 1 – The Sales Tax ABCs for Contractors and Taxable Service Providers In this month’s issue, we introduce the first part of a four-part guide about contractors, taxable service providers and related services. Part 1 covers Continue reading Texas – Sales Tax Four Part Series On Contractor’s And Related Services (Part 1)

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

Florida – Taxability of Racking Systems for Real Property Improvements

SALT Report 2254 – An Administrative Law Judge issued a ruling regarding a Taxpayer’s purchase of a Racking Distribution System, which included Storage Racks. The Taxpayer in this case is a nationwide retailer who built a 420,000 square foot Distribution Continue reading Florida – Taxability of Racking Systems for Real Property Improvements