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Public Act 92-484 has been enacted as of August 23, 2001, which states that Illinois will have a direct payment program established for sales and use tax payments. (Illinois Department of Revenue letter, October 5, 2001)

(10/15/2001)

An amended regulation states that tangible personal property including certain computers and software used for raw material testing or end product testing for quality control purposes is now exempt from sales tax. (Reg. Sec. 03.06.01 32-2, Maryland Comptroller of the Treasury, effective October 1, 2001)

(10/15/2001)

A corporation’s use of independent contractors for computer repair services completed on-site was not enough substantial nexus to qualify for taxation. (Quantex Microsystems, Inc., Louisiana Court of Appeal, First Circuit, No. 2000 CA 0307, July 3, 2001.)

(08/15/2001)

If machinery and equipment is used directly and exclusively in the manufacturing process of medical and pharmaceutical devices such that they are used to maintain a clean air environment for the manufacturing process, then they are exempt from sales tax. (Letter Ruling 01-6, Massachusetts Department of Revenue, August 17, 2001)

(08/15/2001)

The sale and lease of semiconductor fabricating and processing materials is exempt from sales tax from July 1, 2001 to June 30, 2004. These materials are exempt regardless of whether the materials actually come in contact with the semiconductor or if they are incorporated into real property. (SB174, Chap. 262, of 2001)

(07/15/2001)

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