The Uruguayan General Directorate of Taxation issued Consultation No. 6763 on Feb. 4, clarifying that bulldozers are not exempt from VAT under Resolution No. 305/979. The guidance confirms that bulldozers, classified as tractors, are not considered agricultural machinery for VAT exemption purposes, even when used exclusively in forestry activities.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
Greater Belize Media · 3 days ago
Belize's Tax Service Department has issued new guidelines for businesses participating in the 2026 Back-to-School GST-Free Days, allowing customers to purchase one laptop free of GST on each designated day. The programme requires retailers to verify purchasers' identity, record detailed sale information, and submit a summary of sales by 21 August for the 15 August event and by 4 September for the 29 August event.
1stopVAT · 7 days ago
Maryland will exempt intra-group digital services from sales and use tax from 1 July 2026. The exemption applies to services supplied between affiliated group members. The change follows House Bill 898 adopted on 12 May 2026.
1stopVAT · 12 days ago
Louisiana requires peer-to-peer vehicle sharing platforms to register as dealers, collect and remit state, local and automobile rental taxes on all commissions. A marketplace facilitator status may apply to platforms with over USD 100,000 in gross sales to Louisiana customers, allowing direct remittance through the Sales and Use Tax Commission.
Innovate Tax · 14 days ago
Brazil: On 3 August 2026, the VAT reform moves from voluntary to mandatory validation, requiring CBS and IBS fields on all electronic invoices. The test rate of 1% (0.9% CBS, 0.1% IBS) remains informational, with no payment obligation yet, but non-compliant documents will be rejected.
1stopVAT · 15 days ago
Illinois: Use tax applies to tangible personal property purchased in Illinois when sales tax is not collected, while Chicago imposes municipal taxes on digital services such as SaaS and streaming.
The BayNet · 15 days ago
Maryland: The Supreme Court ruled that Potomac Edison’s transmission equipment qualifies for a sales and use tax exemption, affecting over $3.24 million in taxes. The decision clarifies which components are exempt and sets limits on refund claims.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
It states that bulldozers are not exempt from VAT under Resolution No. 305/979, as they are classified as tractors.
The exemption is governed by Resolution No. 305/979 of the Uruguayan General Directorate of Taxation.
Consultation No. 6763 was posted online on Feb. 4, 2026.
Primary source
Read the full article at Bloomberg TaxThis summary was published on VATfaqs.com on 8 February 2026. It relates to VAT developments in Uruguay. The original source is Bloomberg Tax.
