Recent Sales and Use Tax Developments
New Legislation. Senate Bill No. 678 is the new law that authorizes
the use tax formula described in 3. Above.
Window Etching. Treasury’s position is that window etching is
primarily a service and not a sale of goods and not subject to sales tax.
Same as rustproofing.
License Plates, Title and Registration Fees. The Treasury Department
recently released a Technical Advice Letter that license plates, title and
registration fees are subject to use tax on a lease transaction.
Recent Sales and Use Tax Developments