Texas – Texas Panel Denies Silicon Labs $1.49M Sales Tax Refund

Law360 (July 13, 2018, 7:55 PM EDT) — A Texas appeals panel upheld a trial court’s denial of a $1.49 million sales and use tax refund claim by Silicon Laboratories Inc. on Friday, saying state law doesn’t exempt purchases of software Continue reading Texas – Texas Panel Denies Silicon Labs $1.49M Sales Tax Refund

Arkansas – In-Process Storage Tanks Do Not Qualify For Manufacturing Machinery and Equipment Exemption

SALT Report 3845 – There were rocks going in and there were rocks coming out. No manufacturing for you. The Arkansas Department of Finance and Administration in Revenue Legal Counsel Opinion Number 20140817S dated June 21, 2016 concluded that the Continue reading Arkansas – In-Process Storage Tanks Do Not Qualify For Manufacturing Machinery and Equipment Exemption

Arkansas – State Supreme Court Pulls the Plug on Manufacturing Exemption for Water Treatment Plant

SALT Report 3821 – On May 19, 2016, the Arkansas State Supreme Court ruled against allowing a manufacturing exemption for equipment purchased in the expansion of a water treatment facility. The captivating and descriptive introduction follows: “The Illinois Bayou begins Continue reading Arkansas – State Supreme Court Pulls the Plug on Manufacturing Exemption for Water Treatment Plant

Arkansas – Manufacturing Exemption for Electricity and Natural Gas Effective July 1, 2015

Salt Report 3607 – Arkansas has passed a bill (Act 1411) that reduces the sales and use tax rate on electricity and natural gas for qualifying manufacturing activities.  The next rate reduction for qualifying manufacturers will be effective July 1, Continue reading Arkansas – Manufacturing Exemption for Electricity and Natural Gas Effective July 1, 2015

Virginia – Electricity Generation Sales and Use Tax Manufacturing Exemption

SALT Report 3320 – The Virginia Department of Taxation released Letter Ruling 14-37 on March 19, 2014.  The ruling concludes that a nonpublic company who produces electricity for resale was eligible for a manufacturing exemption.  Under Virginia Code 58.1-609.3 2 Continue reading Virginia – Electricity Generation Sales and Use Tax Manufacturing Exemption

California – New Manufacturing Exemption Regulation 1525.4

SALT Report 3291 – The California Board of Equalization provides a summary of the developing details regarding the new partial manufacturing exemption.  In addition to providing sales and use tax relief the exemption will also provide inadvertent compliance grief.  The Continue reading California – New Manufacturing Exemption Regulation 1525.4

District of Columbia – Utilities for Manufacturing Exemption Amended

SALT Report 3123 – The District of Columbia “Fiscal Year 2014 Budget Support Technical Clarification Emergency Amendment Act of 2013”, which was recently enacted, clarifies that the “sales of natural or artificial gas, oil, electricity, solid fuel, or stem, directly Continue reading District of Columbia – Utilities for Manufacturing Exemption Amended

Indiana – Packaging Activities Did Not Qualify for Manufacturing Exemption

SALT Report 2869 – The Indiana Department of Revenue issued a letter of finding regarding a business’s purchases of packaging materials. The Taxpayer is in the business of repackaging bulk items that it receives from its customers, by transferring them Continue reading Indiana – Packaging Activities Did Not Qualify for Manufacturing Exemption