Florida – FL Yes, Florida really is the only state to tax commercial leases, as Gov. Rick Scott said

POLITIFACT FLORIDA By Allison Graves on Wednesday, March 8th, 2017 at 11:55 a.m. At his State of the State address, Gov. Rick Scott once again promised to cut the state’s tax on commercial leases, something he says is unique only Continue reading Florida – FL Yes, Florida really is the only state to tax commercial leases, as Gov. Rick Scott said

Multi-State – Sales Tax on Cloud Computing: The Need for Clarity and Predictability

Bloomberg BNA Tax Management Weekly State Tax Report January 23, 2017 Michael Wasser is a senior manager in the National Tax department at Ernst & Young LLP in Washington, D.C. Rebecca Helmes is a state and local tax senior with Continue reading Multi-State – Sales Tax on Cloud Computing: The Need for Clarity and Predictability

New Jersey – NJ Tax Court Clarifies Sales Tax on Software

Reed Smith – 1/12/2017 by David Gutowski, Matthew Setzer, Robert Weyman “The New Jersey Tax Court recently issued a decision concluding that pre-written software sold on tangible media was tangible personal property for New Jersey sales tax purposes. Notwithstanding this Continue reading New Jersey – NJ Tax Court Clarifies Sales Tax on Software

Illinois — Taxability Of Electronically Downloaded Books

SALT Report 3382 –The Illinois Department of Revenue issued a General Information Letter (GIL) in response to a request for the Department’s opinion on the taxability of electronic textbooks sold over the internet.   The Illinois Retailer’s Occupation Tax, Use Tax, Continue reading Illinois — Taxability Of Electronically Downloaded Books

Georgia – Containers and Packaging Materials (Effective March 2, 2014)

SALT Report 3284 – The Georgia Department of Revenue recently enacted a new regulation addressing the exemptions related to containers and packaging materials when used for packaging tangible personal property for resale.  This rule does not address exemptions for manufacturing Continue reading Georgia – Containers and Packaging Materials (Effective March 2, 2014)

Maine – Taxability of Fabrication Services

SALT Report 3106 – Maine Revenue Services has updated a sales and use tax bulletin that discusses the taxability of fabrication services to reflect recent legislative changes. The bulletin defines fabrication as those services that result in the production of Continue reading Maine – Taxability of Fabrication Services

New Mexico – Expanded Deductions for Sales to Manufacturers

SALT Report 2845 – The New Mexico Taxation and Revenue Department updated its guidance regarding the expanded deductions available for sales of tangible personal property to manufacturers.  Specifically noted was that section 7-9-46 NMSA 1978 was amended to include “tangible Continue reading New Mexico – Expanded Deductions for Sales to Manufacturers

Louisiana – Annual Sales Tax Holiday

SALT Report 2760 – The Louisiana Department of Revenue issued a reminder regarding the state’s upcoming sales tax holiday that is scheduled for August 2 – 3, 2013.  During that time, the first $2,500 of the purchase price of tangible Continue reading Louisiana – Annual Sales Tax Holiday

Colorado – Legislation Requires Uniform Sales and Use Tax Base Study

SALT Report 2594 – Recently enacted legislation in Colorado requires that the Department of Revenue collaborate with various state organizations as well as representatives from counties and municipalities to study the possibility of establishing a uniform sales and use tax Continue reading Colorado – Legislation Requires Uniform Sales and Use Tax Base Study

Michigan – Commercial Printing Was Sale of Property, Not Services

SALT Report 2290 – The Michigan Court of Appeals ruled that a Taxpayer who provides mass printing services for its clients was not liable for Michigan Use tax because its business activities constituted the sale of tangible personal property, not services. Continue reading Michigan – Commercial Printing Was Sale of Property, Not Services