West Virginia – New Special District Excise Tax Return

SALT Report 3065 – The West Virginia State Tax Department released Form WV/rtL002 – Special District Excise Return, Monongalia County, University Town Center.  Pursuant to Senate Bill 125, the County of Monongalia is authorized to levy a special district excise Continue reading West Virginia – New Special District Excise Tax Return

Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

SALT Report 3031 – The Washington Department of Revenue issued an excise tax advisory to clarify the requirements that must be met to qualify for the preferential B&O tax treatment for warehousing and reselling prescription drugs.  Under the provisions of Continue reading Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

Missouri – Tax Cut Bill Veto Override Fails

SALT Report 2989 – The Missouri House of Representatives failed to override Governor Jay Nixon’s veto of House Bill 253. The Bill contained provisions that would have changed the laws regarding the streamlined sales and use tax agreement, the community Continue reading Missouri – Tax Cut Bill Veto Override Fails

Washington – Exemption for Dairy Product Manufacturers

SALT Report 2908 – The Washington State Legislature enacted legislation that amends and expands the B&O tax exemption and the preferential B&O tax rate available to dairy products manufacturers. The B&O tax exemption provided in RCW 82.04.4268 to manufacturers of Continue reading Washington – Exemption for Dairy Product Manufacturers

California – Local Sales and Use Tax Rate Increase

SALT Report 2837 – The California State Board of Equalization issued a notice regarding the 0.50% voter approved district tax rate increase that will take effect in the City of San Fernando, which is located in Los Angeles County. The Continue reading California – Local Sales and Use Tax Rate Increase

Nebraska – Guidance for Photographers and Photofinishers

SALT Report 2772 – The Nebraska Department of Revenue updated their Information Guide for photographers and photofinishers to reflect changes related to the application of sales and use tax to digital audio-visual works. Digital Audio-Visual Works are defined as a Continue reading Nebraska – Guidance for Photographers and Photofinishers

Washington – Expiration of Temporary Rate Increase

SALT Report 2725 – The Washington Department of Revenue issued a reminder regarding the business and occupation tax rate decrease that took effect on July 1, 2013. On that date, the B&O tax rates for the following classifications decreased from Continue reading Washington – Expiration of Temporary Rate Increase

Illinois – Product Used to Fill Bone Voids and Repair Fractures Qualifies for 1% Tax Rate

SALT Report 2045 – The Illinois Department of Revenue determined that a biotechnology company’s drug/device used to fill bone voids and repair fractures of the pelvis and extremities qualifies for the 1% sales and use tax rate for drugs, medicines… Continue reading Illinois – Product Used to Fill Bone Voids and Repair Fractures Qualifies for 1% Tax Rate