In the state of South Carolina, utilities are typically subject to state and local sales and use tax rates. There are several industries, however, that are entitled to claim South Carolina sales tax exemptions on their utility usage. In South Carolina, utilities include electricity, gases...
Utilities consumed in the state of New York are generally subject to sales and use tax. However, there are several utility uses that qualify for a New York sales tax exemption. In New York, utilities include purchases of gas, electricity, refrigeration and steam. Below are...
Colorado manufacturers are eligible for a local sales tax exemption on purchases of machinery and machine tools over $500 to be used directly and predominantly in manufacturing tangible personal property for sale. This Colorado sales tax exemption for manufacturing is now automatically applicable to sales...
There is a longstanding Illinois sales tax exemption for manufacturing machinery and equipment. In order for machinery and equipment to qualify for the Illinois sales tax exemption for manufacturing, the machinery or equipment must be used primarily in the manufacturing of tangible personal property for...
In Michigan sales and use tax law, determining whether an item of tangible personal property remains tangible personal property or becomes a fixture affixed to real estate can significantly affect the taxability of the item in question. This determination may impact whether the taxpayer is...
The Alabama Department of Revenue has recently changed the way that taxpayers file sales tax refund requests. After recent changes, requesting a sales tax refund for erroneous or overpayments of an Alabama sales tax return has never been easier for taxpayers. Prior to March 8,...
Georgia sales tax exemption refunds for healthcare providers, including hospital, clinics, and medical practice groups include several categories of purchases. One Georgia sales tax exemption for healthcare providers that a sales tax consultant from Agile Consulting Group has been recovering a significant amount of refunds...
Washington sales and use tax law considers hospitals and health care facilities to be the consumers of the medical supplies and equipment used in providing medical services to patients. The Washington sales and use tax exemptions that apply to certain purchases do so based upon...
North Carolina sales and use tax law provides an exemption for sales of mill machinery, machinery parts and manufacturing accessories, however these items are subject to a 1% privilege tax with a maximum tax of $80 per article until June 30, 2018. The 1% privilege...
The New Jersey sales and use tax exemption for manufacturers enables machinery, apparatuses, or equipment to be purchased without paying New Jersey sales and use tax. New Jersey Revenue Statute 54:32B-8.13(a) further clarifies the sales and use tax exemption by stating that the machinery, apparatuses...