Sales and use taxes : the machinery and equipment exemption / Fred O. Marcus, Esq., Jordan M. Goodman, Esq. and Marilyn A. Wethekam, Esq. (Horwood, Marcus & Berk, Chtd., Chicago, Illinois).
1996
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Items
Details
Title
Sales and use taxes : the machinery and equipment exemption / Fred O. Marcus, Esq., Jordan M. Goodman, Esq. and Marilyn A. Wethekam, Esq. (Horwood, Marcus & Berk, Chtd., Chicago, Illinois).
Added Author
Added Corporate Author
Imprint
Arlington, VA : Tax Management, [1996]-
Description
1 online resource.
Frequency
Updated irregularly
Series
Tax management multistate tax portfolios ; 1330-3rd.
Formatted Contents Note
Detailed analysis. Introduction
Who is a manufacturer?
What is manufacturing?
New and expanded plants
Services to manufacturing machinery and equipment
What property qualifies as machinery and equipment?
Ingredients, components, consumables, energy
Equipment in select industries
Primary or exclusive use
When is an item "used directly" in manufacturing?
Conversion of property to a different use
Documenting the exemption - Working papers.
Who is a manufacturer?
What is manufacturing?
New and expanded plants
Services to manufacturing machinery and equipment
What property qualifies as machinery and equipment?
Ingredients, components, consumables, energy
Equipment in select industries
Primary or exclusive use
When is an item "used directly" in manufacturing?
Conversion of property to a different use
Documenting the exemption - Working papers.
Summary
" ... discusses sales and use tax incentives for machinery and equipment used in manufacturing operations. In general, most states offer some form of sales and use tax exemption for machinery and equipment that is used directly in manufacturing tangible personal property that is ultimately sold at retail. General rules aside, however, there are significant differences among the states in what operations qualify as "manufacturing," "machinery and equipment" or whether machinery and equipment are "used directly" in a taxpayer's operations."
Note
Authors: Jordan M. Goodman, Fred O. Marcus, and David A. Hughes, <sept. 27, 2007>.
Published: Washington, D.C., 1996-2007.
Published: Washington, D.C., 1996-2007.
Bibliography, etc. Note
Includes bibliographical references.
Source of Description
Description based on contents viewed on February 5, 2019; title from description page.
Location
www
Linked Resources
Alternate Title
BNA Premier package.
Language
English
Record Appears in