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Manufacturers › Sales Tax

Brownstein Hyatt Farber Schreck

Made in California: Proposals to Accelerate Manufacturing in the State Move Forward

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In response to the risk of California’s film industry jobs moving to other states like Georgia and New Mexico, where tax incentives are stronger and costs are lower, Gov. Gavin Newsom and the California State Legislature...more

Kilpatrick

5 Key Takeaways | State Sales Tax in 2024: What Every Retailer Needs to Know

Kilpatrick on

Kilpatrick’s David Hughes and Kylan Memminger recently led a session at the firm's Retail & Consumer Goods Summit. The presentation, “State Sales Tax in 2024: What Every Retailer Needs to Know,” highlighted current sales tax...more

Freeman Law

Texas Sales and Use Tax | The Manufacturing Exemption

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We’ve previously discussed the general rule that Texas sales and use tax are imposed on sales of “tangible personal property” or “taxable services,” [1] and that the Texas Tax Code and Comptroller’s Rules set out exemptions...more

McDermott Will & Emery

Massachusetts Adopts Single-Sales-Factor Apportionment; Manufacturing Classification Becomes Less Controversial

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On October 4, 2023, Massachusetts Governor Maura Healey signed House Bill 4104 into law. The most significant change it introduces is the adoption of single-sales-factor apportionment (SSF) for all corporate taxpayers, not...more

BakerHostetler

[Podcast] What Lies Beneath - When Does the Sales Tax Manufacturing Exemption Start?

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How does the manufacturing exemption apply when the end product starts off as real property? Matt Hunsaker breaks down the Texas Court of Appeals opinion in Texas Westmoreland Coal Co. and its implications....more

BakerHostetler

[Podcast] Sales Tax is Tricky - The Manufacturing Exemption

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In this episode, Matt Hunsaker explores the sales tax manufacturing exemption to demonstrate why sales tax becomes more complex as you peel back the layers of the onion....more

BakerHostetler

Taxing Santa - A Satirical Summary of 2020 State Tax Issues

BakerHostetler on

In this light-hearted episode, Matt Hunsaker explains how Wayfair, marketplace facilitator laws, false claims acts, economic nexus, the manufacturing exemption, and other issues apply to Santa Claus....more

Burr & Forman

South Carolina Issues Sales Tax Ruling Taxing Tobacco Rebates/Refunds

Burr & Forman on

The South Carolina Department of Revenue (DOR) has issued a proposed Revenue Ruling which will have a significant impact on South Carolina tobacco retailers, if finalized in its present form. The proposed Revenue Ruling, to...more

Holland & Hart LLP

Colorado Legislative Update: Sales Tax Exemption Legislation Affecting Mining Industry

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At the Colorado Capitol this week, the Tax Expenditure Evaluation Interim Committee voted to move forward with legislation related to the sales tax exemption for the purchases of electricity, gas, and other types of energy...more

Bradley Arant Boult Cummings LLP

Tennessee Adopts “IMPROVE Act” a/k/a “2017 Tax Cut Act”—Takeaways for Tennessee Taxpayers

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Tennessee Governor Bill Haslam recently signed into law the “Improving Manufacturing, Public Roads and Opportunities for a Vibrant Economy (IMPROVE) Act” or the “2017 Tax Cut Act” (the “Improve Act”). ...more

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