ARKANSAS – Sales of electricity, liquefied petroleum gas and natural gas used by a qualifying agricultural structure and by qualifying aquaculture or horticulture equipment are exempt, starting January 1, 2014, from sales and use tax. A utility cover by this exemption must be separately metered. Qualifying agricultural structure means: • A poultry or livestock facility…
ARIZONA – The sale of orthodontic devices dispensed by a licensed dental professional to a patient is exempt from state and municipal transaction privilege taxes. The exemption is retroactive to September 20, 2007.
State sales tax revenue for the month of March, was up 5.5 percent compared to March 2012. According to Comptroller Susan Combs, “sales tax revenue growth was seen in both the business and consumer sectors of the economy. Collections grew in sectors such as manufacturing and retail trade. Sales tax revenue has now increased for…
The Ohio Department of Taxation is currently holding a statutory amnesty for consumer use tax until May 1, 2013. Applicable tax years will include transactions done from January 1, 2009 and forward. Penalties and interest will be waived. Use tax owed on transactions prior to January 1, 2009 are forgiven. As of December 2, 2012,…
The 2013 Energy Star sales tax holiday will run from Saturday, May 25 – Monday, May 27th. Qualifying products will display the Energy Star logo. Qualifying products are: • Air conditioners priced at $6,000 or less • Refrigerators priced at $2,000 or less • Ceiling fans • Incandescent and fluorescent light bulbs • Clothes washers…
Snow removal is not subject to sales tax as well the service of applying sand, salt or ice-melt. However, the materials applied are taxable and sales tax is due. When a snow removal business applies these materials for their customer and does not make a separately itemized charge for them, that business is the consumer…
TULSA, OK – Tulsa residents can apply for a $25 rebate for sales tax from 2008 Fix Our Street package if they qualify. Application must be submitted by April 15, 2013 to the City of Tulsa. Eligible citizens need to be of age 65 or older in 2012. Citizens may also apply if eligible by…
ALABAMA – The annual Severe Weather Preparedness Sales Tax Holiday will be held from February 22 – 24. The following is a list of items covered under the holiday: • Several types of batteries, including AAA, AA, C, D, 6-volt, and 9-volt; • Cell phone batteries and chargers; • Portable self-powered or battery-powered radios, two-way…
