The Hawaii Department of Taxation (DOT) has issued an announcement detailing the various forms of tax relief available to taxpayers affected by the wildfire disasters in the counties of Maui and Hawai’i.
Washington Releases Guidance for Calculating Tax Due on Meals Provided by Senior Living Communities
Effective July 23, 2023, Washington state has revised its tax rules regarding meals provided to residents of senior living communities.
Illinois Enacts Exemption for Federal Government for Property Sold to Active-Duty Armed Forces Members
Illinois has enacted a new exemption for tangible personal property that is sold to active-duty members of the Armed Forces. The exemption will go into effect on January 1, 2024.
Kansas No Longer Taxes Delivery Charges as of July 1, 2023
Kansas no longer imposes sales tax on delivery charges that are separately stated on the invoice, bill of sale, or other documentation given to the purchaser.
Ohio Adds Exemptions for Child and Baby Products Effective October 1, 2023
Ohio signed a new budget bill that includes several changes to the state\’s sales tax exemptions set to take effect from October 1, 2023.
Lawn Care Company Denied Agricultural Sales and Use Tax Exemption in Michigan
The Michigan Supreme Court affirmed a lower court’s decision stating that a lawn care company is not entitled to the state’s agricultural exemption for property it uses to maintain lawns and landscaping.
Washington Releases Guidance for Data Center Exemption Expiration Dates
The Washington Department of Revenue has released an Excise Tax Advisory providing further detail about the duration of the state\’s data center sales and use tax exemptions.
Specific Items used by Auto Parts Manufacturer Qualify for Indiana Manufacturing Exemption
The Indiana Department of Revenue (DOR) determined that certain items purchased by an auto parts manufacturer qualified for the state’s manufacturing exemption.
Clean Room Equipment Qualifies for Indiana Manufacturing Exemption
Indiana has issued a revenue ruling stating that equipment used in a climate-controlled clean room qualified for the state’s manufacturing exemption.
Indiana Enacts Changes to Tax Exemption for Sales by Nonprofit Organizations
Indiana has enacted legislation that makes changes to the state’s sales tax exemption for sales of tangible personal property by nonprofit organizations.
Indiana Denies Taxpayer Refund of Sales Tax Paid for Swim Spa
The Indiana Department of Revenue (DOR) denied a taxpayer’s refund claim for sales tax paid on the purchase of a swim spa, which the taxpayer claimed is used for medical treatment.
Washington Enacts Exemption for Indian Tribe Telecommunications Infrastructure Projects
Effective July 1, 2023, Washington has enacted a sales and use tax exemption for telecommunications infrastructure projects involving a federally recognized Indian tribe.
California Issues Guidance on Claiming Partial Exemption on Diesel Fuel
The California Department of Tax and Fee Administration (CDTFA) has issued guidance to registered fuel retailers who may not have properly claimed the California partial sales and use tax exemption for diesel fuel.
Key Sales Tax Updates Affecting the Mid-Atlantic
To help those with business operations in the Mid-Atlantic or those who make sales into Mid-Atlantic states keep up, we’re putting a magnifying glass on some of the key recent sales tax changes.
Mississippi Enacts Exemption for Sales of Coins, Currency and Bullion
Effective July 1, 2023, Mississippi has enacted a sales tax exemption for sales of coins, currency and bullion. “Bullion” means a bar, ingot, or coin: Manufactured, in whole or in part, of gold, silver, platinum, or palladium; That was or…
Arizona Eliminates Annual Renewals for Certain Nonprofit Sales Tax Exemptions
Effective 91 days after the close of the current legislative session, Arizona no nonprofit organizations that qualify for exemptions to the state\’s Transaction Privilege Tax will no longer be required to annually re-certify their exempt status.
Texas Non-Profit’s Sales of Learning System, Subscriptions, and Membership Dues are Exempt
A non-profit professional healthcare organization’s sales of a learning system, subscriptions to its journal, and annual membership dues were exempt from Texas sales and use tax.
Tennessee Updates Definition of Industrial Machinery for Sales Tax Exemption
Effective July 1, 2023, Tennessee has enacted legislation that amends the state’s definition of “industrial machinery” for purposes of the state’s industrial machinery exemption.
D.C. Court Affirms the Denial of Refund Claim for Hospital
The District of Columbia Court of Appeals affirmed the denial of George Washington University Hospital’s (GWUH) refund claim for nearly $1,000,000 in sales tax collected between 2016 and 2019.
Virginia Extends Sales Tax Exemptions for Natural Gas and Oil
Virginia has extended its exemption for raw materials, fuel, power, supplies, and machinery used in the drilling, extrusion, or processing of natural gas and oil, and items related to the reclamation of well areas, until July 1, 2024.
Grass Seed and Erosion Control Blankets Exempt as Construction and Building Materials in Colorado
The Colorado Department of Revenue (DOR) issued a private letter ruling discussing the taxability of sales of grass seed, erosion control blankets and fertilizer to a construction contractor.
Texas Appeals Court Denies For-Profit Correctional Facility’s Use of Government Exemption
A Texas appeals court has denied a refund claim brought by a private operator of correctional and detention facilities, holding a lower court\’s decision that the company does not act as a instrumentality of the state or federal government while operating state and federal prisons.
Tribal Owned Contractor Owes Arizona Transaction Privilege Tax
A three-judge panel for the Arizona Court of Appeals, Division One released a decision in the case Ute Mountain Ute Tribe v. Arizona Department of Revenue, upholding a state court decision that Weeminuche Construction Authority is responsible for remitting tax on contracting proceeds done on tribal lands.
Key Sales Tax Updates Affecting the Northeast
No region of the United States is immune from sales tax updates…