- South Carolina enacts alternative energy incentives. // Sales & Use Tax Alert;12/15/2007, Vol. 17 Issue 22, p4
The article reports on the enactment of a law in South Carolina which imposes sales and use tax exemptions for items related to hydrogen and fuel cell technologies, incentive payments for sales of alternative fuel, and incentives for production of energy using biomass resources. The law called...
- MPC. Goldrich, Robert // SHOOT;12/16/2005, Vol. 46 Issue 41, p2
The article talks about the production incentives package in Massachusetts. For Mark Hankey, executive producer of Picture Park, one of the most important elements of the incentives package is that it applies not only to features and television programs, but also to commercials. The principal...
- Calif. Board Advises That Solar Power Facilities May Qualify as Farm Equipment. // Sales & Use Tax Alert;12/1/2012, Vol. 22 Issue 21, p4
The article reports the advise from the California State Board of Equalization allowing solar power facilities to qualify for farm equipment and machinery partial exemption from sales and use tax under certain circumstances. The partial exemption is cited to apply to the 5.25 percent sales and...
- Ohio Supreme Court allows additional evidence to Board of Tax Appeals. O'Malley, Peggy; Tomcufcik, Paul // Ohio CPA Journal;Apr95, Vol. 54 Issue 2, p43
Discusses the Ohio Supreme Court's ruling on sales tax exemption cases `Rex Pipe & Supply Co. v. Limbach' and `McLean Co. v. Limbach.' Court's decision that a taxpayer may present additional evidence for establishing exemption from sales tax either to the Tax Commissioner or the Board of Tax...
- Sales Tax: Missed manufacturing exemptions. Nelson, Bruce; Mister, William G. // Tax Executive;Nov/Dec94, Vol. 46 Issue 6, p476
Presents a variety of sales tax exemptions offered by many states to companies engaged in manufacturing. Promotion of economic development; Overlapping of exemptions tied to manufacturing causing confusion for the company tax manager; Definitional variations as a major obstacle to compliance;...
- Farm machinery exemption expanded. // Sales & Use Tax Alert;6/15/2012, Vol. 22 Issue 11, p6
The article reports on an Iowa legislation which expands the sales and use tax exemption or machinery and equipment sold for farm use.
- Sales Tax Incentives for Economic Development: Why Shouldn't Production Exemptions Be General? Mikesell, John L. // National Tax Journal;Sep2001, Vol. 54 Issue 3, p557
Focuses on the exclusion of production input purchases from the sales tax in the United States. Principles of sales taxation; Correlation between state legislative politics and principles in providing general exemption to businesses; Guidelines for the implementation of the exemption.
- Mo. Taxability of Motor Vehicles Taken in Trade for Business Equipment Discussed. // Sales & Use Tax Alert;
An introduction is presented in which the editor discusses various reports within the issue on topics including tax exemption, taxpayer, and sales tax.
- Philadelphia's Tax Exemption Opens Door for Stadium Deal. Braun, Martin Z. // Bond Buyer;8/20/2001, Vol. 337 Issue 31206, p44
Reports that Pennsylvania has granted Philadelphia and two of its professional sports teams a sales tax exemption. Issuance of special obligation bonds to finance the construction of two stadiums; Structure of the bonds.