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- Title
State Sales Tax and Manufacturing Plant Location.
- Authors
Joy, David; Del Vecchio, Stephen C.; Klimek, Janice L.
- Abstract
The article focuses on the U.S. state tax laws and their effects on the location of manufacturing plants. Tax laws are structured to favor cost consequences for companies and help the companies increase its investments and create jobs for the residents. Tax laws differ from state to state consequently creating variations in the facility set-up and operational expenses. An analysis of issues significant to state tax laws of California, Texas, Florida, and New York in the U.S. are discussed including construction regulation, workforce and exclusions.
- Subjects
UNITED States; TAXATION; UNITED States tax laws; FACTORIES; FACTORY system; FACILITIES
- Publication
CPA Journal, 2009, Vol 79, Issue 12, p40
- ISSN
0732-8435
- Publication type
Article