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Manufacturers Tax Exemptions Sales & Use Tax

Freeman Law

Texas Sales and Use Tax | The Manufacturing Exemption

Freeman Law on

We’ve previously discussed the general rule that Texas sales and use tax are imposed on sales of “tangible personal property” or “taxable services,” [1] and that the Texas Tax Code and Comptroller’s Rules set out exemptions...more

BakerHostetler

Taxing Santa - A Satirical Summary of 2020 State Tax Issues

BakerHostetler on

In this light-hearted episode, Matt Hunsaker explains how Wayfair, marketplace facilitator laws, false claims acts, economic nexus, the manufacturing exemption, and other issues apply to Santa Claus....more

Bowditch & Dewey

Tax Incentives for Manufacturing Corporations

Bowditch & Dewey on

In these challenging times, businesses might seek to evaluate whether certain local tax incentives offered by the Commonwealth of Massachusetts are available to them. “Manufacturing Corporations,” for example, receive a...more

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases - September 2019

The report highlights the recent changes to Ohio law requiring out-of-state sellers and marketplace facilitators to collect tax on sales into the state, as well as recent cases decided by the Ohio Board of Tax Appeals....more

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases

This Report highlights recent cases interpreting the scope of the resale exemption, employment services, and building maintenance and janitorial services. In particular, the recent case concluding that employment services are...more

Baker Donelson

Spotlight on Tennessee: R&D Exemption for Sales/Use Taxes

Baker Donelson on

This State's industrial machinery exemption for sales and use tax purposes offers a significant benefit to manufacturers in Tennessee. With a general State tax rate of 7%, together with the added local tax rates, substantial...more

McDermott Will & Emery

Illinois Courts Consistently Enforce Manufacturing Exemption Despite Department of Revenue Opposition

McDermott Will & Emery on

Illinois courts have issued three taxpayer-friendly manufacturing rulings in 2013 and 2014, underscoring the breadth of the exemption from use tax afforded to equipment and chemicals used in the process of manufacturing....more

Baker Donelson

Spotlight on Florida: Sales and Use Tax Exemption Now Available for Purchases of Industrial Machinery and Equipment

Baker Donelson on

Any "eligible manufacturing business" is reminded that, effective April 30, 2014, an exemption from Florida sales and use tax is available for purchases of industrial machinery and equipment used at a fixed location in...more

Bradley Arant Boult Cummings LLP

Mississippi Legislature Passes Two Bills that Should Provide Greater Certainty to Businesses and Spur Economic Development

The Mississippi Legislature recently passed two bills that should provide greater certainty to businesses and spur economic development in the Magnolia State. House Bill 892, signed into law by Governor Phil Bryant on March...more

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