News & Analysis as of

Construction Industry State Taxes

Dickinson Wright

Ohio Department of Development Updates QEP PILOT Construction Reporting Process

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The Ohio Department of Development (“ODOD”) has made some changes to documents provided by renewable energy projects that have received certification as a Qualified Energy Project (“QEP”) in the Payment in Lieu of Taxes...more

Kilpatrick

5 Key Takeaways | Basics of Sales and Use Tax

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Kilpatrick’s David Hughes recently spoke at the 2025 Sales Tax Institute in Chicago. He addressed numerous issues related to sales and use tax....more

Husch Blackwell LLP

Virginia Rules Certain Wind Energy Equipment Exempt from Sales Tax

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The Virginia Tax Commissioner issued a ruling on the sales and use taxability of wind electric generating equipment constructed by a taxpayer and used to produce electricity for sale or resale. The facts provided in the...more

Vorys, Sater, Seymour and Pease LLP

Material Changes Transform the Ohio TMUD Tax Credit

The new Ohio budget signed June 30, 2025 (the Budget Bill or HB 96) enacts substantial changes to Ohio Revised Code Section 122.09, the Transformational Mixed-Use Development Tax Credit (TMUD Tax Credit). The TMUD Tax...more

Freeman Law

Exemptions from Texas Sales and Use Tax and Construction Contracts

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When the Texas Tax Code provides an exemption from sales and use tax, you’d think everything would be straightforward, right? Unfortunately, it’s sometimes not that simple, especially when it comes to construction contracts....more

Womble Bond Dickinson

[Webinar] 2023 Annual AZ Construction Sales Tax Seminar - October 26th, 9:00 am - 2:45 pm MST

Womble Bond Dickinson on

In addition to the old standbys of The Unique Arizona Contracting Tax Structure, MRRA, and That Darn Speculative Builder Tax, Pat and Karen will touch on lots of interesting issues: - What’s up with refunds of the half...more

Hahn Loeser & Parks LLP

Are Your Ohio Construction Contracts at Risk?

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In Ohio, the sale of taxable tangible personal property or services are subject to the Ohio sales tax. Similarly, the use of taxable tangible personal property or services for which the vendor did not charge sales tax is...more

Saul Ewing LLP

Illinois Appellate Court: Illinois Construction Industry Groups Have Standing to File Lawsuit But Lose Their Constitutional...

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Under a recent Illinois appellate court decision, local Illinois construction industry groups were held to have standing to sue Cook County, Illinois, but those groups lost on their substantive claim that the County had...more

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