Current & Archived News and Tips Search

Incentives for Aircraft Repair Stations, Clean Fuel Vehicles, Certain Manufacturing Facilities Extended in Washington (5/10/10)

Ohio Manufacturer Qualified for Direct Marketing Exemption (5/4/10)

Michigan Steel Manufacturer’s Conveyor System Exempt (5/4/10)

Washington’s Tax Incentives for the Aluminum Industry Extended (4/7/10)

Publisher Not Eligible for Refund of Florida Sales and Use Tax (4/7/10)

Nebraska Retail Sales of Wood and Corn Used as Fuel are Exempt (4/5/10)

Texas Exempts Aircraft if Used for Agricultural Services (4/5/10)

Restaurant Equipment Does Not Qualify for Manufacturing Exemption in Missouri (3/30/10)

Gas and Electricity Used in Container Leasing Business Did Not Qualify for Texas Agricultural Exemption (3/30/10)

Wyoming Manufacturing Exemption Extended (3/17/10)

Bar Code Verifiers Not Use in Exempt Quality Control Process in Texas (3/1/10)

Texas Denies Exemptions to Oil and Gas Producer (3/1/10)

Indiana Rules on Taxability of Equipment Used in Handling and Blending of Products (2/15/10)

Georgia Adopts Integrated Plant Theory Rules (12/31/09)

Recycling Activity Not Eligible for Manufacturing Exemption in Indiana (12/10/09)

Georgia Adopts a New Manufacturing Machinery and Equipment Rule (12/10/09)

Mississippi Discussed the Reduced rate for Farm Tractors and Implements (11/8/09)

Purchases of Packaging Used to Secure Yarn is Exempt in North Carolina (10/26/09)

Testing and Recertification Activity Did Not Qualify for Manufacturing in Indiana (10/19/09)

Texas Aircraft used for Agricultural Operations Exempt (9/28/09)

Indiana Finds That Farm's Forklift Was Taxable (9/28/09)

New York Discusses the Taxability of Food Container Rentals and Related Charges (9/28/09)

Texas Decides Charges for Manufacturer’s Solid Waste Disposal Were Taxable (9/2/09)

Kansas Court of Appeals Denies Judgment in Integrated Plant Theory Case (8/27/09)

Illinois Extends Graphic Arts Exemption and Manufacturer’s Purchase Credit (8/4/09)

Delaware Wholesaler Tax on Auto Manufacturer Constitutional (6/29/09)

Arkansas Manufacturing Exemption Amended (6/26/09)

Taxability of Farm Trailers Discussed in Tennessee (6/26/09)

Concrete Manufacturer Vehicles Liable for Michigan Use Tax (6/8/09)

Kentucky Manufacturer’s Purchase of Machinery Meets Requirements for Tax Exemption (6/8/09)

Missouri Cement Manufacturing Equipment Taxable (3/3/09)

Iowa Spectrographic Color-Matching Machine Tax Exempt (2/19/09)

Missouri Deer Feed Sales Taxable; Fencing Supplies for Agricultural Purposes (2/16/09)

Crane Leased for Use in Manufacturing Exempt in Missouri (2/16/09)

Michigan Agricultural Equipment Exemption Enacted (2/16/09)

Illinois Exemption for Equipment Used in Graphic Arts Manufacturing Set to Expire (2/13/09)

Illinois Manufacturer’s Purchase Credit Regulation Set To Expire This Summer (2/13/09)

Wind Turbine Electricity Production Qualifies As Exempt Manufacturing in Pennsylvania (10/28/08)

Missouri Purchases of Power Sources to Expand Manufacturing Facility Exempt (10/7/08)

Missouri Manufacturing Safety Equipment Exemptions (10/7/08)

Virginia Taxability of Software Used in Manufacturing and Pollution Control Equipment Discussed (10/6/08)

Georgia Ruling for Manufacturing Repair and Replacement Parts Exemption Reversed (9/5/08)

Ohio Exempts Items Used in Warehouses and Distribution Centers (9/5/08)

Missouri Electricity Used in a Meat Processing Plant is Subject to Tax (8/28/08)

Missouri Installation Equipment is Subject to Tax (8/28/08)

Offshore Oil and Gas Exploration Equipment Exempt from Sales and Use Tax in Texas (8/11/08)

Missouri Aircraft Exemption Enacted (8/8/08)

Wrapping and Packaging Goods Not Tax Exempt for Retailers in Texas (8/8/08)

North Carolina Phases Out Some Taxes Imposed On Manufacturers and Farmers (8/7/08)

Louisiana Supreme Court Rules Bleaching Chemicals Exempt (8/7/08)

Georgia Supreme Court Reverses Replacement and Repair Parts Ruling (8/7/08)

Georgia Amends Manufacturing Exemption Language (7/7/08)

Missouri Determines Priming Service Included in Steel Fabrication Taxable (7/1/08)

Missouri Includes Some Paper, Toner, and Ink in Manufacturing Tax Exemption (7/1/08)

Illinois Manufacturing Machinery and Equipment Regulation Updated (6/30/08)

Georgia Enacts Temporary Fuel and Electricity Exemption for Manufacturers (6/30/08)

Returnable Pallets Taxable in Minnesota (4/1/08)

Florida Exemption Qualify for Replacement Industrial Machinery and Equipment (3/31/08)

Carbon Dioxide Used in Alabama Chicken Processing Plant Taxable (3/30/08)

New York Exemption Applies to Conveyor Used to Move Concrete Aggregate (3/30/08)

Louisiana Manufacturing Phase-Out Tax Accelerated (3/30/08)

Tennessee Crates Not Exempt As Packaging Materials (3/30/08)

Tax Applies to Chemical Used in Paper Manufacturing Process in Virginia (2/20/08)

Materials Consumed in Treatment of By-Products Exempt in Kansas (1/4/08)

Colorado Expansion of Manufacturing Equipment Exemption Discussed (1/4/08)

Expanded Exemptions for Farmers announced in Wisconsin (1/4/08)

Florida Sale of Property Used to Make Finished Product Taxable (1/4/08)

Oklahoma Exemptions for Manufacturing for Persons Engaged in Extraction and Manufacturing of Crushed Stone and Sand (9/7/07)

Missouri Establishes Manufacturing Exemptions (9/7/07)

Colorado Exemption for Cleanroom Machinery Enacted (8/22/07)

Minnesota Exempts Fuel and Electricity Used for Agricultural Production (7/5/07)

Florida Company Whose Output Increases by at Lease 10% Eligible for Exemption (7/5/07)

Arkansas Reduces Tax on Utilities Used in Manufacturing (6/21/07)

Electricity Used in Agriculture Exempt in Florida If Separately Metered (6/20/07)

Ohio Dairy Manufacturing Equipment Exemption Enacted (4/26/07)

Utah Manufacturing Exemption Includes Printing Presses (4/26/07)

Equipment Used in Construction Debris Removal May Qualify for NY Exemption (4/26/07)

Missouri Discusses Taxability of Lubricants (4/26/07)

Storage Tank Roof Not Eligible for Manufacturing Exemption in Texas (2/14/07)

Virginia Taxpayer with Multiple Divisions Denied Industrial Manufacturing Exemption (2/14/07)

Nevada Voters Approve Exemptions for Farm Machinery & Vehicle Trade-Ins (2/14/07)

Texas Rules Equipment Repairs Taxable (2/14/07)

Florida Expands Research and Development Exemption (2/14/07)

Power Plant Expansion Equipment not Exempt in Utah (2/12/07)

Arkansas Regulation Addresses Labor (2/12/07)

Ohio Mining Rule Amended (2/9/07)

Chemicals Used For Cleaning In Manufacturing Process Subject To Tax In Missouri (11/14/06)

Medicines Used for Agricultural Production Animals Exempt In Virginia (10/23/06)

Machine and Materials Used In Final Testing Exempt In Kansas (10/23/06)

Washington Exemption Enacted For Farm Machinery (10/23/06)

Illinois Digital Photography Printer System Exempt (10/18/06)

North Carolina Privilege Tax Imposed on Mill Machinery (8/18/06)

Repair or Replacement Parts Taxable in Kentucky (8/18/06)

Illinois Taxes Materials Spoiled or Damaged in Manufacturing (4/7/06)

Louisiana Exempts Machinery and Equipment Acquired to Repair or Replace Equipment Damaged in Hurricanes Katrina and Rita (4/7/06)

Arizona Examines Out-of-State Printing. (1/10/06)

Washington Revises Advisory On Machinery and Equipment Exemption. (12/6/05)

Virginia Rules that Imaging Devices Did Not Qualify for Exemption. (12/6/05)

Washington Rules That Business and Occupation Tax Manufacturing Rate Did Not Apply. (12/6/05)

Indiana Issues Letter of Findings in Regards to Manufacturing Exemption and Resale Exemption. (12/6/05)

Florida Court Rules on Property Used in Prototype (11/21/05)

Tennessee Rules That Taxpayer Did Not Qualify as a Manufacturer. (4/20/05)

Idaho Exempts Property Used in Research and Development. (4/20/05)

Louisiana Issues Final Rule Sales and Use Tax Exclusion for Manufacturing Machinery and Equipment. (4/20/05)

Florida Discusses Taxability of Fabrication and Retail Sales. (3/4/05)

California Ceases to Permit Manufacturing Equipment Exemption. (2/24/05)

Connecticut Deems Service Provider not Eligible to Take Manufacturing Exemption. (2/15/05)

Tennessee Discusses Taxability of Steel Fabrication. (1/21/05)

Indiana Issues Letter of Findings in Regards to Manufacturing Exemption and Resale Exemption. (1/20/05)

North Carolina refinishing and manufacturing company does not qualify for exemption. (10/22/04)

Indiana products consumed in the production of electricity exempt. (10/22/04)

Florida exemption of Pollution Control. (9/10/04)

Connecticut Rules Electricity Generation Is Not Exempt (9/10/04)

Illinois Graphic arts machinery and equipment exemption reinstated as of September 1, 2004. (8/18/04)

Illinois Manufacturer’s Purchase Credit (MPC) reinstated as of September 1, 2004. (8/18/04)

North Carolina change in electricity rate. (8/5/04)

Indiana automotive components exempt. (8/5/04)

Arizona provides incentives to aid forest health. (7/28/04)

Virginia changes manufacturing exemption for public utilities. (7/28/04)

Virginia change in utility exemption. (7/28/04)

Louisiana manufacturing form available. (7/28/04)

Oklahoma partial refund found for manufacturer. (7/28/04)

Florida determines taxability of new-facility machinery and equipment. (6/15/04)

Mississippi motion picture exemption. (6/15/04)

Louisiana begins to "phase -out" tax on manufacturing items. (6/15/04)

Arizona exempts materials integral to the manufacturing process. (5/15/04)

South Carolina provides guidance on the manufacturing exemption. (5/15/04)

Minnesota refund claims must be filed by the purchaser. (4/15/04)

New York exempts equipment used by a retailer for purposes of production. (4/15/04)

Wyoming enacts exemption for machinery used in manufacturing. (4/15/04)

Catalysts not considered exempt for manufacturing in Tennessee. (2/15/04)

Alabama oil rollers and toner cartridges not taxable. (1/15/04)

North Carolina reduced manufacturing rate not applicable. (12/15/03)

Kansas chemical production exempt under manufacturing. (12/15/03)

California manufacturing exemption to expire. (12/15/03)

Launderer's chemicals taxable in New Jersey. (12/15/03)

Eyeglass equipment considered manufacturing in Texas. (9/15/03)

Nebraska exemption on equipment purchases in other states. (7/15/03)

Illinois Manufacturer's Purchase Credit repealed. (7/15/03)

Indiana refrigeration equipment. (6/15/03)

Washington aerospace industry benefits. (6/15/03)

Rhode Island brewpub not exempt manufacturer. (6/15/03)

Washington machinery and equipment exemption. (5/15/03)

Michigan container exemption. (4/15/03)

Utah semiconductor exemption. (4/15/03)

Revised manufacturing exemption certificate for California explained. (3/15/03)

Oklahoma manufacturing process eligible for exemption. (3/15/03)

South Carolina machine exemption. (2/15/03)

New York production companies can be considered a "manufacturer". (12/15/02)

Utah exemption denied to recycler. (12/15/02)

Rhode Island manufacturing for government not exempt. (12/15/02)

Texas dispensers taxable. (11/15/02)

Illinois rolling stock exemption. (11/15/02)

Virginia spaceport exemption. (11/15/02)

California's timber partial-exemption rule promulgated. (11/15/02)

Nebraska previous manufacturing exemption now taxable. (11/15/02)

Ohio exemption for saw sharpening. (11/15/02)

North Carolina states that rebuilding engines does not qualify for manufacturing exemption. (11/15/02)

Connecticut aircraft exemption. (10/15/02)

Kansas integrated parts exempt. (10/15/02)

Louisiana re-covering not considered manufacturing. (10/15/02)

Missouri telephone manufacturing exemption. (10/15/02)

Rhode Island zoning exemption. (10/15/02)

Texas contractor's purchase exempt. (10/15/02)

Pizza equipment not included in Arizona exemption. (4/15/02)

Crane exemption in Ohio. (3/15/02)

Multiple Mississippi exemptions. (3/15/02)

Equipment regarded as taxable in Pennsylvania. (2/15/02)

Incentive program in Tennessee. (2/15/02)

Illinois credit clarification. (2/15/02)

Tennessee broadcasting exemption. (1/15/02)

Environmental control equipment exemption in Massachusetts. (8/15/01)

Utah exempts construction materials. (7/15/01)

In Utah, a graphite fiber manufacturer's purchase of nitrogen was exempt from Utah sales and use tax. (12/15/00)

Missouri printer not exempt on component parts purchase. (9/15/00)

A taxpayer’s pre-press publishing equipment purchased after July 1, 1997, did not fall within the scope of the manufacturing exemption and was thus subject to Rhode Island sales tax. (8/15/00)

The Circuit Court of Cook County, Illinois ruled that gas combustion electric generators that are used in a mandated landfill gas emission project are exempt from sales tax as pollution control equipment. (8/15/00)

In Texas, cranes used to transport raw materials and finished products on an intra-plant, self-contained rail system were not exempt rolling stock, even though they were operated on rails. (6/15/00)

Purchases of mesh bags used by a textile manufacturer to ship property between manufacturing plants are not subject to South Carolina sales and use tax. (6/15/00)

Dust collection equipment used as part of a recycling system in the manufacture of plastic products used in horticultural packaging qualified for a manufacturing exemption from Ohio sales and use tax (6/15/00)

A conveyor system that moved printed and stacked newspapers to a loading dock where they were put on pallets and then shrink-wrapped was exempt from Texas sales and use tax. (6/15/00)

In Georgia, Act 684 is phased in beginning in the year 2000. (1/15/00)

Illinois Manufacturer’s Purchase Credit Reports due by June 30, annually (9/15/99)

The Ohio Supreme Court found that labeling equipment did not qualify for a manufacturing exemption or a packaging exemption because it was not used either in manufacturing or packaging. (10/15/99)