District of Columbia – Utilities Manufacturing Exemption Amended

SALT Report 3093 – Recently enacted temporary legislation in the District of Columbia amended the sales and use tax exemption applicable to sales of natural or artificial gas, oil, electricity, solid fuel, or steam directly used in manufacturing, assembling, processing, Continue reading District of Columbia – Utilities Manufacturing Exemption Amended

Washington – Hog Fuel Exemption Extended

SALT Report 2892 – The Washington Department of Revenue issued a special notice regarding the sales and use tax exemption for hog fuel purchased to produce electricity, steam, heat, or biofuel.  The exemption was scheduled to expire on June 30, Continue reading Washington – Hog Fuel Exemption Extended

Washington – Tax Credit for Harvesters of Forest-Derived Biomass

SALT Report 2891 – The Washington Department of Revenue issued a special notice stating that the B&O tax credit for harvesters of forest derived biomass that is sold, transferred, or used for the production of electricity, steam, heat, or biofuel Continue reading Washington – Tax Credit for Harvesters of Forest-Derived Biomass

District of Columbia – Restaurant Utilities Exemption

SALT Report 2841 – The District of Columbia has amended its sales and use tax exemption for sales of utilities to restaurants. The exemption now applies to sales of separately metered or sub-metered natural or artificial gas, oil, electricity, solid Continue reading District of Columbia – Restaurant Utilities Exemption

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