California – Sales and Use Tax Guide for Veterinarians Publication 36 (February 2014)

SALT Report 3277 – The California State Board of Equalization has recently updated another one of their publications – this one pertaining to Veterinarians.  Note the emphasis on record keeping and documentation.  Thanks HB. For Further Information:          Sales and Use Continue reading California – Sales and Use Tax Guide for Veterinarians Publication 36 (February 2014)

Connecticut –Sales and Use Tax Exemptions For Certain Water Pollution Equipment

SALT Report 3272 – Policy Statement 2014-1 provides explanation and procedures for supporting the exemption for qualifying water pollution control equipment. “…the sale of tangible personal property is not subject to sales and use taxes when the tangible personal property Continue reading Connecticut –Sales and Use Tax Exemptions For Certain Water Pollution Equipment

New York – Resale and Exemption Certificates

SALT Report 3264 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading New York – Resale and Exemption Certificates

Texas – Resale and Exemption Certificates

SALT Report 3263 – Resale and exemption certificates are one of the most (if not the most) impacting errors found during sales and use tax audits.  As technology has progressed the expectation to produce timely, valid documentation has escalated.  Be Continue reading Texas – Resale and Exemption Certificates

District of Columbia – Utilities for Manufacturing Exemption Amended

SALT Report 3123 – The District of Columbia “Fiscal Year 2014 Budget Support Technical Clarification Emergency Amendment Act of 2013”, which was recently enacted, clarifies that the “sales of natural or artificial gas, oil, electricity, solid fuel, or stem, directly Continue reading District of Columbia – Utilities for Manufacturing Exemption Amended

California – New Regulation for Sales of Vehicles by Licensed Dismantlers

SALT Report 3109 – The California State Board of Equalization adopted a new regulation to implement legislation enacted in 2012. AB 2618 provides that any sale of a vehicle, mobile home, commercial coach, or any salvage certificate vehicle by a Continue reading California – New Regulation for Sales of Vehicles by Licensed Dismantlers

Maine – Guidance for Florists

SALT Report 3105 – Maine Revenue Services has revised its guidance regarding the application of sales and use tax to sales made by florists. The bulletin states that retail sales by florists and other producers or sellers of flowers, wreaths, Continue reading Maine – Guidance for Florists

Vermont – Guidance Regarding Permanent Installations in Homes and Businesses

SALT Report 3097 – The Vermont Department of Taxes issued an advisory regarding the sales and use tax responsibilities of manufacturers, sellers, and contractors who purchase items that will be permanently installed in a home or business. In Vermont, contractors Continue reading Vermont – Guidance Regarding Permanent Installations in Homes and Businesses

Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

SALT Report 3031 – The Washington Department of Revenue issued an excise tax advisory to clarify the requirements that must be met to qualify for the preferential B&O tax treatment for warehousing and reselling prescription drugs.  Under the provisions of Continue reading Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

Wisconsin – Publication for Grocers Updated

SALT Report 2989 – The Wisconsin Department of Revenue updated a publication that provides sales and use tax guidance for grocers to reflect the Department’s position on laws recently enacted by the Wisconsin Legislature.   Additions to the publication include: Disposable Continue reading Wisconsin – Publication for Grocers Updated