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Manufacturers Tax Planning

Mayer Brown

STF Establishes Non-Incidence of ISS on Commissioned Manufacturing Activities

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The Brazilian Supreme Court (STF) decided that the Tax on Services’ (ISS) non-levy on toll commissioned manufacturing activities, whenever these activities refer to the intermediary activities of a production cycle. The...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

Parker Poe Adams & Bernstein LLP

Property Tax Incentives for Manufacturers: New Reimbursement Changes the Game

A modest change in the law in 2022 is now having a significant impact on how South Carolina counties negotiate property tax incentive packages for manufacturers. With one of the highest manufacturing property tax rates in the...more

Holland & Knight LLP

Infrastructure Investment and Jobs Act Revitalizes Superfund Tax on Chemicals (Update)

Holland & Knight LLP on

The Infrastructure Investment and Jobs Act (IIJA), signed by President Joe Biden on Nov. 15, 2021, revives an excise tax last effective in 1995 on the sale or use of 42 identified chemicals as well as certain substances...more

Bergeson & Campbell, P.C.

Reinstated Superfund Excise Tax Imposed on Certain Chemical Substances

On November 15, 2021, President Biden signed into law the Infrastructure Investment and Jobs Act (IIJA), Public Law 117-58, 135 Stat. 429. Section 80201 of the IIJA reinstates the Superfund excise tax on certain chemical...more

Proskauer - Tax Talks

A New(ish) Chemical Excise Tax Effective July 2022

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After a more than 26 year hiatus, on July 22, 2022, the Superfund chemical excise tax (the “Superfund Chemical Tax”) will again become effective. This excise tax, reinstated by the passage of the Infrastructure Investment and...more

Pullman & Comley, LLC

Manufacturing Updates - Fall 2021

Pullman & Comley, LLC on

Welcome to Manufacturing Updates, Pullman & Comley’s quarterly publication that summarizes important legal developments for manufacturers. Manufacturing Updates brings together insights from attorneys across our many practice...more

Alston & Bird

Biden’s International Tax Proposals – No Longer a Long Shot After Democrats Win in Georgia

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What does a (barely) Democratic Senate mean for Biden’s tax plans? Our International Tax Group discusses the President-elect’s broad proposals and how they could change the cross-border tax landscape....more

Goulston & Storrs PC

Increased Charitable Giving in the Time of COVID: Philanthropy or Tax Driven?

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Even before the global COVID-19 pandemic hit, retailers across the country were already prioritizing charitable giving despite the existing downward trend in sales and revenue.  With the recent global COVID-19 pandemic and...more

Robinson+Cole Manufacturing Law Blog

2020 Corporate Compliance & Litigation Outlook for Manufacturers

We kicked off our seventh year writing the Manufacturing Law Blog with Megan’s predictions for EH&S.  Matt will weigh in about labor and employment issues next week....more

Buckingham, Doolittle & Burroughs, LLC

OSBA Sales & Use Tax Subcommittee Report Highlights Recent Cases - September 2019

The report highlights the recent changes to Ohio law requiring out-of-state sellers and marketplace facilitators to collect tax on sales into the state, as well as recent cases decided by the Ohio Board of Tax Appeals....more

Burr & Forman

South Carolina Property Tax for New and Expanding Manufacturers: The Fee-In-Lieu of Tax Versus the Special Source Revenue Credit

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South Carolina has some of the highest business property taxes in the Southeast. The state generally taxes land, buildings, machinery and equipment, and furniture and fixtures, but does not tax inventory, pollution control...more

Morrison & Foerster LLP

The Inversion Craze: Will Today's Routine Tax Planning Be Retroactively Outlawed?

Alongside the more typical summer fare, such as coverage of the best beach reading and the latest action movie blockbuster, this summer the media have been abuzz with seemingly daily reports on the latest so-called...more

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