Virginia Expands Sales Tax Exemption for Network Equipment

The Governor of Virginia, Glenn Youngkin, has signed H.B. 1155, which expands the sales and use tax exemption on equipment that is used to provide internet services.

Certain Large Data Centers’ Purchases Exempt from Sales Tax in Nebraska

The Governor of Nebraska, Pete Ricketts recently signed a bill that will exempt sales tax on certain purchases made by large data centers.

Certain Agricultural Products Exempt from Sales and Use Tax in Alabama

The governor of Alabama, Kav Ivey (R) recently signed various bills applying to tax relief, one including agricultural products being exempt from sales and use tax under certain circumstances.

Colorado Use Tax Exemption for Construction Materials Used for Public Schools

Colorado enacted a use tax exemption for construction materials used to build and renovate public schools across the state, including home rule cities.

Ohio Determines Electronic Accounting Transactions are Not Exempt Accounting Services

In Ohio, a financial institution claimed to be providing nontaxable services and software, but the Ohio Supreme Court affirmed that the financial institution failed to show the services and software were nontaxable.

Virginia Extends Sales Tax Exemption on Bullion

Virginia’s sales and use tax exemption for retail sales of gold, silver, and platinum bullion and legal tender coins that was set to expire June 30, 2022, has now been extended.

Ohio Explains New Rule Regarding Oil and Gas Production Exemption on Purchased Tangible Personal Property

Ohio has a new rule explaining the exemption on tangible personal property used for gas and oil production.

Colorado Extends Small Retailer Sourcing Rules Exemption

Colorado has extended their small retail sourcing rules exemption, stating that small retailers in Colorado may continue to source sales to their business location regardless of where the property or service is received.

Tennessee Exempts Industrial Machinery Used in Quarries from Sales Tax

The Tennessee Department of Revenue ruled that industry machinery used in quarries where raw materials are mined is exempt from sales and use taxes.

The District of Columbia Exempts At-Home COVID Tests from Sales Tax

Beginning on January 24, 2022, the D.C. Office of Tax and Revenue exempts at-home COVID-19 tests from the District’s sales and use tax.

Washington Taxpayer Denied M&E Exemption After Proving to Not be a Manufacturer

A Washington hardware provider was denied the state’s machine and equipment (M&E) sales tax exemption for their purchases of plastic injection molds used to house their hardware system.

County Fair Associations Exempt From Sales Tax in Texas

The Texas Comptroller of Public Accounts adopts amendments to §3.322 which covers exempt organizations in the state which includes county fair associations.

California Expands Sales Tax Exemption to Include Electric Power

The California Department of Tax and Fee Administration has amended their Code of Regulations to expand their partial sales and use tax exemption for research and development to include the production, storage, and distribution of electric power.

Tennessee Aircraft Repair Sales Tax Exemptions

The Tennessee Department of Revenue determined in a letter ruling that some aircraft repairs are exempt from sales tax in the state.

Manufacturing Sales Tax Exemptions: Making the Case

There are many opportunities to take advantage of sales tax exemptions in the manufacturing industry. Here are quick tips to uncover more and sometimes unexpected manufacturing exemptions for your company.

Iowa Provides Clarification on Exemption for Solar Energy Equipment

Iowa has a sales tax exemption for the sale of solar energy equipment which is defined as “equipment that is primarily used to collect and convert incident solar radiation into thermal, mechanical, or electrical energy or equipment that is primarily used to transform such converted solar energy to a storage point or to a point of use.”

Minnesota Clarified Rules for Non-Profit Sales Tax Exemptions

In Notice 21-04, the Minnesota Department of Revenue added six requirements for non-profits to meet in order to be exempt from sales tax in the state.

Wisconsin Proposes a Bill to Exempt Diapers and Feminine Products from Sales Tax

Wisconsin will enact “a sales and use tax exemption for the sale of diapers, undergarments for incontinence, tampons, and sanitary napkins” from the state’s five percent sales tax.

Missouri Taxpayer with Civic Exemption Status Denied “Pass-Through” Exemption for Construction Project

A taxpayer with civic exemption status attempted to make the status “pass-through” to their contractor and subcontractors when purchasing construction materials for a new project.

Ride Share Vehicles in Washington Exempt from Sales Tax

Beginning September 1, 2021, vehicles purchased for certain ride-share programs will qualify for sales and use tax exemption.

West Virginia Provides Information on Sales Tax for Sales of Small Firearms and Ammunition

Beginning July 1, 2021, West Virginia’s small firearms sales tax exemption will not require an exemption certificate for the sale of qualifying small firearms and ammunition.

Sales Tax Holiday Season is Here

With sales tax holiday season right around the corner, now is a good time to look at how sales tax holidays work and examine the different types of holidays that states offer.

Arizona Formally Codifies Exemptions for Indian Tribes

The State of Arizona passed a bill on July 10, 2021 that formalizes the sourcing rules and exemptions for transaction privilege tax for Indian tribes, tribally owned businesses, and affiliated Indians.

Maine and Texas Governors Sign Sales Tax Exemptions for Firearm Safety

Bills in Maine and Texas have been signed by their state’s respective governors exempting sales of firearm lock boxes, safes, and safety equipment from state sales tax.