Arkansas – Grain Dryer Tax Exemption

SALT Report 3405 – As of July 1, 2014, any farmer who participates in on-farm grain storage or drying can apply for a sales tax exemption for certain utilities. These utilities include: electricity, liquefied petroleum gas and natural gas. However, Continue reading Arkansas – Grain Dryer Tax Exemption

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

Arkansas – Farm Utility Exemption

SALT Report 2992 – The Arkansas Department of Finance and Administration issued a notice regarding the exemption from sales and use tax for purchases of utilities used in agricultural, aquaculture, and horticulture beginning January 1, 2014. The exemption applies to Continue reading Arkansas – Farm Utility Exemption

District of Columbia – Decreased Sales Tax, Increased Use Tax on Alcoholic Beverages

SALT Report 2932 – On August 28, 2013 Mayor Vincent Gray signed the District of Columbia’s Fiscal Year 2014 Budget Support Act of 2013. The Bill provides a reduction in the sales tax rate, an increase in the use tax Continue reading District of Columbia – Decreased Sales Tax, Increased Use Tax on Alcoholic Beverages

Arkansas – Utilities Used by Grain Drying and Storage Facilities Exempt

SALT Report 2470 – Due to recently passed legislation, sales of electricity, liquefied petroleum gas, and natural gas used by a grain drying and storage facility are exempt from Arkansas sales and use tax. To qualify for the exemption, the Continue reading Arkansas – Utilities Used by Grain Drying and Storage Facilities Exempt

District of Columbia – Exemption for Utilities Used by Restaurants

2/07/2013 SALT Repor 2129 – The District of Columbia enacted emergency legislation that amends the Process Sales Tax Clarification Act of 2010 to reflect that the Act will still apply provided that it is included in an approved budget. The Act ext… Continue reading District of Columbia – Exemption for Utilities Used by Restaurants