New Jersey – Taxability of Cloud Computing Services

SALT Report 2715 – The New Jersey Division of Taxation issued guidance regarding the application of sales and use tax to sales of cloud computing services.  Cloud computing services are those that allow a customer to access and use software Continue reading New Jersey – Taxability of Cloud Computing Services

Maine – Aircraft Exemption Extended

SALT Report 2692 – Recently enacted legislation in Maine extends the exemption for the sale, use, or lease of aircraft and the sale of repair or replacement parts used to overhaul or rebuild aircraft or aircraft parts and components until Continue reading Maine – Aircraft Exemption Extended

Tennessee – Services Provided to Advertising Co-ops Not Taxable

SALT Report 1796 – The Tennessee Department of Revenue determined that services provided by a Taxpayer to his clients who have entered into a cooperative advertising agreement with a third party are not subject to Tennessee sales and use tax. Coop… Continue reading Tennessee – Services Provided to Advertising Co-ops Not Taxable

Utah – Taxable and Nontaxable Items in Same Transaction

SALT Report 1467 – Utah recently enacted legislation that addresses the taxability of separately stated items in sales, lease and rental transactions. SB 27 provides that if a transaction consists of a sale, lease or rental of tangible personal pr… Continue reading Utah – Taxable and Nontaxable Items in Same Transaction