Maine – Taxability of Fabrication Services

SALT Report 3106 – Maine Revenue Services has updated a sales and use tax bulletin that discusses the taxability of fabrication services to reflect recent legislative changes. The bulletin defines fabrication as those services that result in the production of Continue reading Maine – Taxability of Fabrication Services

Kentucky – Motion Picture Production Company Form Released

SALT Report 3074 – The Kentucky Department of Revenue recently revised Form 51A240 – Motion Picture Production Company Expenditure Report. The form is used to claim the credit for sales and use taxes paid on qualified purchases made by pre-qualified Continue reading Kentucky – Motion Picture Production Company Form Released

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

Indiana – Taxability of a Scrap Baler System

SALT Report 2953 – The Indiana Department of Revenue issued a letter of finding regarding the application of sales and use tax to manufacturing equipment. The Taxpayer is a cardboard box manufacturer who was issued a use tax assessment on Continue reading Indiana – Taxability of a Scrap Baler System

Indiana – Use of a Palletizer Does Not Qualify for Manufacturing Exemption

SALT Report 2950 – The Indiana Department of Revenue issued a letter of finding regarding a Taxpayer’s purchase and use of palletizers. The Taxpayer is a manufacturer and distributor of plastic containers, drums, and pails.  The Taxpayer stated that the Continue reading Indiana – Use of a Palletizer Does Not Qualify for Manufacturing Exemption

Indiana – Taxability of Gloves Used in the Production Process

SALT Report 2562 –The Indiana Department of Revenue issued a ruling regarding a Taxpayer’s appeal of a use tax assessment on gloves used in its production process. The assessment came as the result of an audit where it was determined Continue reading Indiana – Taxability of Gloves Used in the Production Process

Mississippi – Exemption for Utilities Used in Manufacturing and Food Production

SALT Report 2439 – Mississippi Governor Phil Bryant has signed a Bill that provides sales tax exemptions for sales of electricity, current, power, steam, coal, natural gas, liquefied petroleum gas, or other fuel to qualified manufacturers and producers or processors Continue reading Mississippi – Exemption for Utilities Used in Manufacturing and Food Production