Connecticut – Herbal Aloe Products Deemed Exempt from Sales and Use Tax

SALT Report 3881 – The Connecticut Department of Revenue Services released a ruling regarding the taxability of herbal aloe products. They ruled that the sales of herbal aloe products are exempt from sales and use taxes as sales of food Continue reading Connecticut – Herbal Aloe Products Deemed Exempt from Sales and Use Tax

Indiana – Manufacturer’s Purchase of Shipping Labels and Printer Ribbon Taxable

SALT Report 3878 –The Indiana Department of Revenue has released a letter ruling regarding the protest from a manufacturer as to whether or not they should have to pay sales and use tax on certain materials they deem to be Continue reading Indiana – Manufacturer’s Purchase of Shipping Labels and Printer Ribbon Taxable

New York – Sales Tax Exemption on Feminine Hygiene Products Takes Effect

SALT Report 3860 – On September 1, 2016, Governor Andrew M. Cuomo announced that the sales and use tax exemption for feminine hygiene products sold in New York State took effect today. In July, 2016, Governor Cuomo signed legislation (A.7555-A/S.7838) Continue reading New York – Sales Tax Exemption on Feminine Hygiene Products Takes Effect

North Carolina – Repeal of Installation Charges Exemption Effective March 1, 2016

SALT Report 3755 – North Carolina repealed the sales and use tax exemption for installation labor beginning March 1, 2016. “Effective March 1, 2016, “installation charges” by a retailer to a purchaser as part of the retail sale of tangible Continue reading North Carolina – Repeal of Installation Charges Exemption Effective March 1, 2016

Florida – College Textbooks Exempt from Sales and Use Tax from July 1, 2015 through June 30, 2016

SALT Report 3711– Note the required documentation to be retained by vendors.  Certain college textbooks are exempt from sales and use tax during the period from July 1, 2015 through June 30, 2016. To qualify for the exemption, each of Continue reading Florida – College Textbooks Exempt from Sales and Use Tax from July 1, 2015 through June 30, 2016

New York –General Aviation Aircraft Exempt

SALT Report 3707 – Effective September 1, 2015, “general aviation aircraft” will be exempt from New York State and local sales and use tax. Previously, sales and use of “general aviation aircraft” were fully taxable in New York at a Continue reading New York –General Aviation Aircraft Exempt

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

Texas – New Sales Tax Exemption or Franchise Tax Credit for Qualified Technology Research Beginning January 1, 2014

SALT Report 3207 –A new Texas law (H.B. No. 800) allows eligible taxpayers “engaged in qualified research [a choice between] a sales tax exemption…or a franchise tax credit…beginning January 1, 2014.”  Taxpayer must also be “registered with the Comptroller’s office Continue reading Texas – New Sales Tax Exemption or Franchise Tax Credit for Qualified Technology Research Beginning January 1, 2014