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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
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
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