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Arizona – Amended Food Provisions

SALT Report 2606 – Recently enacted legislation in Arizona amends certain provisions regarding the application of transaction privilege taxes on food. Specifically, Senate Bill 1179 provides that any...

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Iowa – Amended Definition of Manufacturer

SALT Report 2980 – Recently enacted legislation in Iowa amends the definition of a manufacturer.  Senate File 452 amended section 423.3, subsection 47 to define a manufacturer as “a person who...

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