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

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