Tax-Saving Tips for the Texas Manufacturing Exemption

Lyda, Kirk; Hepworth, Justin
April 2011
Journal of State Taxation;Mar/Apr2011, Vol. 29 Issue 3, p33
Academic Journal
The article focuses on the developments in claiming for exemption of various businesses from Texas sales tax. It refers the court's decision to the case of Home and Garden Party Ltd. (HGP) which resolves the issues between the Texas Comptroller rules and statutes. It presents planning tips related to manufacturing exemption including the use of separated contract for the new construction of manufacturing plant, gas and electricity used in manufacturing, and direct use in manufacturing.


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