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- Title
Manufacturing and Sales Tax: Manufacturing Redux.
- Authors
Healy, John C.; Nelson, Bruce M.
- Abstract
The article focuses on the sales tax exclusions and exemptions in the U.S. with respect to manufacturing. It discusses different activities involved in manufacturing and how the interpretation and application of the term vary from state to state. It also discusses how most states provide some form of a sales and use tax exemption for machinery and equipment (M&E) used directly and exclusively in manufacturing tangible personal property for sale or profit.
- Subjects
SALES tax; BUSINESS enterprises; MATERIALS handling equipment industry; NATURAL gas pipelines; INDUSTRY classification; TELECOMMUNICATION equipment; MANUFACTURING processes; FOOD labeling laws; SUBCONTRACTING
- Publication
Journal of State Taxation, 2023, Vol 41, Issue 2, p19
- ISSN
0744-6713
- Publication type
Article