Texas – Exemption for Offshore Spill Response Containment Property
SALT Report 2586 – Recently enacted legislation in Texas amends the exemption for property used in connection with an offshore spill response containment system. Under the provisions of House Bill...
View ArticleMississippi – Reduced Rate for Sales of Fuel to Oil and Gas Producers
SALT Report 2618 – The Mississippi Department of Revenue issued guidance regarding the reduced sales tax rate of 1.5% for sales of electricity, current, power, steam, coal, natural gas, liquefied...
View ArticleDistrict of Columbia – Restaurant Utilities Exemption
SALT Report 2841 – The District of Columbia has amended its sales and use tax exemption for sales of utilities to restaurants. The exemption now applies to sales of separately metered or sub-metered...
View ArticleIllinois – Recently Enacted Exemptions and Amended Seller Registration...
SALT Report 2927 – Recently enacted legislation in Illinois amends certain sales and use tax laws applicable to electricity, natural or artificial gas, and water. In addition the rules for applying...
View ArticleMaryland – Taxability of Propane Gas
SALT Report 2943 – The Maryland Comptroller amended its regulation regarding the sales and use tax exemption for natural and artificial gas, electricity, steam, oil, and coal to reflect that sales of...
View ArticleIllinois – Exemption for Electricity, Gas, and Water
SALT Report 2973 – Recently enacted legislation in Illinois provides that purchases of electricity, gas, and water are not subject to the Use, Service Use, Service Occupation, or Retailers’ Occupation...
View ArticleMaine – Interpretation of Nursing Homes
SALT Report 3047 – Maine Revenue Services issued an announcement regarding changes in its interpretation of the sales and use tax rules related to nursing homes. MRS now interprets nursing homes as a...
View ArticleNorth Dakota – Sales Tax Incentives for Businesses
SALT Report 3103 – The North Dakota Office of Tax Commissioner released guidance regarding the various tax incentives available to businesses in the state. The sales and use tax incentives are as...
View ArticleMaine – Guidance on Sales of Fuels and Utilities
SALT Report 3081 – Maine Revenue Services updated its sales and use tax bulletin for sales of fuel and utilities to reflect that sales of electricity, water, and gas to nursing homes and purchases of...
View ArticleDistrict 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...
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