The Missouri Department of Revenue ruled that a retail home improvement store’s delivery charges under two different scenarios are not subject to Missouri sales tax. Under the first scenario, the taxpayer’s customer purchases tangible personal property and chooses to have the taxpayer arrange for delivery. The taxpayer charges the customer on the same receipt for […]

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The Vermont Department of Taxes has issued a chart of fiscal year 2018 education property tax rates for homestead and nonresidential properties. The chart is available on the department’s website at http://tax.vermont.gov/document-categories/tax-rates-and-charts. FY 2018 Education Property Tax Rates, Vermont Department of Taxes, July 14, 2017

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The lump-sum price that a taxpayer charges for the engineering, procurement, and construction of a fiber-to-the-home network is subject to Tennessee sales and use tax. The issue of whether an item of tangible personal property becomes part of realty depends upon the application of the law of fixtures to the particular factual circumstances. Whether an […]

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For purposes of the conditional exemption from North Carolina sales and use tax for items purchased for use in farming operations by certain persons who do not meet the definition of a “qualifying farmer” but satisfy certain criteria, a person can apply for a one-year extension of their conditional exemption certificate beyond the original three-year […]

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A bill that became law without the governor’s signature revises the provisions allowing a credit against Hawaii corporate income tax, financial institutions franchise tax, or personal income tax for a portion of the capital infrastructure costs paid or incurred by a qualified infrastructure tenant displaced and relocated by the state pursuant to the Kapalama container […]

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A New York personal income tax subtraction from federal adjusted gross income has been enacted for certain distributions from an eligible retirement plan made on or after April 1, 2017, and before April 2, 2022. The subtraction will apply only if: (1) the taxpayer’s primary residence was located in the area affected by the disaster […]

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