California – Sales And Use Tax Regulation 1525.4 Approved

SALT Report 3493 – On September 25, 2014 the Office of Administrative Law (OAL) approved Sales and Use Tax Regulation 1525.4, Manufacturing and Research & Development Equipment and filed with the Secretary of State.  Although the effective date for Regulation Continue reading California – Sales And Use Tax Regulation 1525.4 Approved

Georgia – Comments Regarding Proposed Amendments To Sales And Use Tax Manufacturing Rule Due

SALT Report 3444 – The Georgia Department of Revenue has proposed to amend Rule 560-12-2-.62 “Manufacturing Machinery and Equipment, Industrial Materials, and Packaging Supplies.”    The proposed amendment would modify the definition of “consumable supplies” and remove examples listed as “machinery Continue reading Georgia – Comments Regarding Proposed Amendments To Sales And Use Tax Manufacturing Rule Due

District of Columbia – Utilities Manufacturing Exemption Amended

SALT Report 3093 – Recently enacted temporary legislation in the District of Columbia amended the sales and use tax exemption applicable to sales of natural or artificial gas, oil, electricity, solid fuel, or steam directly used in manufacturing, assembling, processing, Continue reading District of Columbia – Utilities Manufacturing Exemption Amended

North Dakota – Sales Tax Incentives for Businesses

SALT Report 3103 – The North Dakota Office of Tax Commissioner released guidance regarding the various tax incentives available to businesses in the state.  The sales and use tax incentives are as follows: Agricultural Commodity Processing Plant Construction Materials Construction Continue reading North Dakota – Sales Tax Incentives for Businesses

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

California – CAEATFA Applications Available

SALT Report 3085 – The application for the California Alternative Energy and Advanced Transportation Financing Authority Sales and Use Tax Exclusion Program for manufacturers of energy efficient products and advanced manufacturing projects is now available to all interested parties. Applications Continue reading California – CAEATFA Applications Available

Iowa – Sales Tax Webinar for Manufacturers

SALT Report 3074 – The Iowa Department of Revenue is offering a free online Webinar that will focus on the sales tax issues specific to manufacturers and the manufacturing industry. The Webinar is scheduled for Thursday, October 10 from 12:00 Continue reading Iowa – Sales Tax Webinar for Manufacturers

Wisconsin – Exemption for Property Used in Raising Animals for Research and Manufacturing

SALT Report 2990 – The Wisconsin Department of Revenue has revised its fact sheet that discusses the sales and use tax exemption for purchases of property used to raise animals that will be sold for use in qualified research and Continue reading Wisconsin – Exemption for Property Used in Raising Animals for Research and Manufacturing

Wisconsin – Qualified Research Exemption Fact Sheets

SALT Report 2982 – The Wisconsin Department of Revenue has replaced a fact sheet that discusses the sales and use tax exemption for machinery and equipment used in qualified biotechnology or manufacturing research with two separate fact sheets.  The first Continue reading Wisconsin – Qualified Research Exemption Fact Sheets

Virginia – Manufacturing Machinery Did Not Qualify for Manufacturing Exemption

SALT Report 2975 – The Virginia Tax Commissioner issued a letter ruling regarding an audit assessment of consumer use tax against a wholesale distributor’s purchases of tangible personal property.  In this case, the Taxpayer purchased manufacturing machinery that was not Continue reading Virginia – Manufacturing Machinery Did Not Qualify for Manufacturing Exemption