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