Illinois – Taxability of Joint Relief and Muscle Recovery System

SALT Report 2991 – The Illinois Department of Revenue issued a general information letter regarding whether a Taxpayer’s medical product qualifies for the lower tax rate of 2.25% provided in Title 86 part 130 Section 130.311 – Medicines, Medical Appliances Continue reading Illinois – Taxability of Joint Relief and Muscle Recovery System

Virginia – Foods Eligible for the Reduced Tax Rate

SALT Report 2935 – The Virginia Tax Commissioner issued a ruling regarding an assessment against a Taxpayer who operates a retail food establishment.  At issue in this case, are whether certain prepackaged deli trays and party platters that the Taxpayer’s Continue reading Virginia – Foods Eligible for the Reduced Tax Rate

Washington – How Spirits Taxes Apply to Each Spirits License

SALT Report 2860 – The Washington Department of Revenue issued a notice that discusses how spirits taxes apply to each type of spirits license.  The list can be used to determine whether a licensee who purchases spirits in the original Continue reading Washington – How Spirits Taxes Apply to Each Spirits License

Mississippi – Reduced Rate for Certain Scrap Metal Recyclers

SALT Report 2686 – The Mississippi Legislature recently amended section 27-65-11 of the Tax Code to reflect that the definitions of “to manufacture” and “manufacturing” now apply to the certain activities performed by scrap metal recyclers. As a result of Continue reading Mississippi – Reduced Rate for Certain Scrap Metal Recyclers

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

Louisiana – Dealer Discount Reduced and Use Tax Provisions Enacted

SALT Report 2606 – Recently enacted legislation in Louisiana reduces the compensation amount that vendor’s may deduct for reporting and remitting sales tax to the Department of Revenue. Effective July 1, 2013 a dealer may deduct 0.935% of the amount Continue reading Louisiana – Dealer Discount Reduced and Use Tax Provisions Enacted

Missouri – Taxability of Ready-to-Eat Foods, Vitamins, and Supplements

SALT Report 2583 – The Missouri Department of Revenue issued a letter ruling regarding the application of sales tax to a Taxpayer’s sales of ready to eat foods, vitamins, and supplements. The Taxpayer operates a weight loss center and diet Continue reading Missouri – Taxability of Ready-to-Eat Foods, Vitamins, and Supplements