New York – New Licenses Available for Cider Manufacturers

SALT Report 3101 – New York Governor Andrew Cuomo recently signed legislation that creates a new license for “farm cideries.” The license is similar to those licenses currently available to farm wineries, breweries, and distilleries and would provide the same Continue reading New York – New Licenses Available for Cider Manufacturers

Texas – New Fee on Cigarette and Cigarette Tobacco Products

SALT Report 3087 – The Texas Comptroller issued a reminder that, effective September 1, 2013, a new law was enacted that requires a fee to be imposed on the sale, use, consumption or distribution of certain cigarette and tobacco products Continue reading Texas – New Fee on Cigarette and Cigarette Tobacco Products

Missouri – Taxability of Damaged and Obsolete Inventory

SALT Report 3091 – The Missouri Department of Revenue issued a letter ruling regarding whether a part that is damaged in the manufacturing process and must be discarded prior to completion, is subject to tax under section 144.610.1, RSMo. In Continue reading Missouri – Taxability of Damaged and Obsolete Inventory

Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

SALT Report 3031 – The Washington Department of Revenue issued an excise tax advisory to clarify the requirements that must be met to qualify for the preferential B&O tax treatment for warehousing and reselling prescription drugs.  Under the provisions of Continue reading Washington – Preferential Tax Rate for Warehousing and Reselling Prescription Drugs

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 purchases, receives, or holds personal property of any description Continue reading Iowa – Amended Definition of Manufacturer

Washington – Exemption for Dairy Product Manufacturers

SALT Report 2908 – The Washington State Legislature enacted legislation that amends and expands the B&O tax exemption and the preferential B&O tax rate available to dairy products manufacturers. The B&O tax exemption provided in RCW 82.04.4268 to manufacturers of Continue reading Washington – Exemption for Dairy Product Manufacturers

South Carolina – Sales Tax Seminar for Manufacturers

SALT Report 2804 – The South Carolina Department of Revenue is offering an advanced sales tax seminar for manufacturers on August 29, 2013. The seminar is open to business owners, chief financial officers, business managers, bookkeepers, accounting staff, attorneys, sales Continue reading South Carolina – Sales Tax Seminar for Manufacturers

Indiana – Trailer Manufacturer’s Use of Manufacturing Exemption

SALT Report 2758 – The Indiana Department of Revenue issued a letter of finding regarding a trailer manufacturers purchase of advertising material, scissor lifts, and scales using the manufacturing exemption. In 2012, the Department conducted an audit of the Taxpayer’s Continue reading Indiana – Trailer Manufacturer’s Use of Manufacturing Exemption

California – Exemption for Manufacturing and R&D Equipment

SALT Report 2712 – On July 11, 2013 California Governor Jerry Brown signed legislation that creates a sales and use tax exemption for purchases of manufacturing and research and development (R&D) equipment by biotechnology and manufacturing companies. The legislation, AB Continue reading California – Exemption for Manufacturing and R&D Equipment

Mississippi – Reduced Rate for Certain Scrap Metal Recyclers

SALT Report 2686 – The Mississippi Legislature recently amended section 27-65-11 of the Tax Code to reflect that the definitions of “to manufacture” and “manufacturing” now apply to the certain activities performed by scrap metal recyclers. As a result of Continue reading Mississippi – Reduced Rate for Certain Scrap Metal Recyclers