An Illinois based company that manufactures, assembles, and installs automated food processing, packaging, and conveyor equipment in food production lines at food processing plants successfully argued the rental of some equipment should be tax exempt in Indiana.
South Carolina Public Utilities Cannot Claim Manufacturing Exemption
The South Carolina Department of Revenue put forth a ruling stating Public Utilities are ineligible for property tax exemptions on manufacturing properties, formally bringing the Department in line with legislation prohibiting the same.
Virginia Denies Sales Tax Refund for Reagents used by Medical Diagnostic Testing Provider
The Virginia Department of Taxation (DOT) issued a letter ruling upholding the denial of a sales and use tax refund for chemical reagents used by a provider of medical diagnostic testing and analytical services.
Hawaii Farm’s Guinea Grass is Subject to Tax
On November 28,2022, The Intermediate Court of Appeals of the State of Hawaii ruled that a farm producing guinea grass is subject to taxation and ineligible to claim exemption based on agricultural use.
Sales by Non-Profit Thrift Store Are Exempt in Missouri
The Missouri Department of Revenue (DOR) issued a letter ruling stating that a religious organization that runs thrift stores is not required to collect sales tax on purchased items sold in the stores.
Tennessee Releases Guidance for Upcoming New Farm Equipment Exemption
The Tennessee Department of Revenue has released guidance on the application of the state\’s revised farm equipment sales and use tax exemption that will come into effect on January 1, 2023.
Virginia Discusses Exemptions for Food and Personal Hygiene Products
Virginia has issued a bulletin discussing the state’s exemption for food purchased for human consumption and essential personal hygiene products.
Sales Tax 101: Determining When Sales Tax Applies
This blog details key items in understanding when a sale is taxable or exempt and what you need to know to ensure that an exemption can be claimed.
California Enacts Sales and Use Tax Exemption for Qualified Hybrid and Zero-Emission Vehicles
Effective January 1, 2023, California has enacted a sales and use tax exemption for qualified motor vehicles (including designated hybrid and zero-emission vehicles) sold to qualified buyers.
Idaho Issues New Exemption Certificate for Real Property Contractors
Idaho has issued a new sales tax exemption certificate for real property contractors.
Colorado Enacts Exemption for Essential Hygiene Products, Effective January 1, 2023
Effective January 1, 2023, Colorado has enacted legislation creating a state-level sales and use tax exemption on the sale, storage, use or consumption of incontinence products, diapers, and period products.
Alabama Denies Exemption Certificate For Contractor After Completion of Government Project
An electrical subcontractor working on a project for the University of Alabama was denied their request for a sales and use exemption certificate by the Alabama Tax Tribunal.
Drugs Sold for Clinical Trials are Free from Sales and Use Tax in Tennessee
In a letter ruling approved by David Gerragano the Commissioner of Tennessee department of Revenue on June 16th, 2022, it was determined that drugs sold in relation to a clinical trial are exempt from sales and use tax.
Michigan Court of Appeals: Recycling machines do not qualify for Industrial Processing Exemption
A Michigan Court of Appeals on July 21, 2022 upheld a ruling that the seller of recycling machines did not qualify for the state’s industrial processing exemption.
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.