SALT Blog – State and Local Tax Blog
The State and Local Tax ("SALT") blog provides news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax.
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Chamberlain Hrdlicka Blawgs
Business and International Tax Developments Blog
By Paul Masters
State DOR Letters and Policy Rulings
Illinois Department of Revenue has issued several rulings, including:
* explains how prescription drugs are taxed, and the Service Occupation Use Tax on tangible personal property transferred incident to sales of service;
* explains taxation of software maintenance agreements and the Service Occupation Tax;
* rules that a chemical manufacturer's containers used to ship fluid products to customers are not subject to sales or use tax because (i) the customers sell the products in the containers and provide the manufacturer ...