The state of Alabama is relatively limited when it comes to providing sales and use tax exemptions for medical purchases made by hospitals and health care facilities. However, there is an Alabama sales and use tax exemption available for medicines and other substances consumed by...
Act 465 will significantly change the Arkansas sales and use tax exemptions available to manufacturers by phasing out two sales tax incentives while concurrently expanding the exemption for manufacturing repair parts and services. Arkansas Act 465, which was enacted on March 13, 2017, sunsets the...
There are many Georgia sales tax exemptions for manufacturing available to manufacturers operating within the state. In recent years, Georgia’s sales and use tax exemptions for manufacturers have broadened through the integrated plant theory with respect to manufacturing machinery and equipment. The integrated plant theory...
Effective July 1st, 2016 Iowa Code 423.3(47)(a) now provides an exemption for manufacturers to purchase replacement parts for computers, machinery and equipment without paying Iowa sales and use tax. Manufacturing supplies also now qualify for this exemption. The legislation effecting this change has created new...
In 1993, the California legislature enacted a California software sales tax exemption for technology transfer agreements ("TTA") relating to the transfer of intellectual property, but has never really honored that exemption until the 2011 Nortel court ruling. Now in 2017, California says it is nearly...
The state of Florida provides several sales & use tax exemptions for medical purchases made by hospitals and health care facilities. One exemption that provides an opportunity for sales & use tax savings applies to purchases that are required to be issued under a physician’s...
In the Texas equipment rental with operator exemption is only exempt from Sales & Use Tax under very specific circumstances. The state of Texas draws the line for this distinction based upon which type of property the equipment is working. Equipment rental with operator transactions...
Historically, the TX Comptroller of Public Accounts maintained that Texas Tax Code Section 151.313 did not create a Texas orthopedic devices and appliances tax exemption for hospitals that provide medical services. However, in 2012, the Court of Appeals concluded that the definition of the term...
In accordance with Connecticut Agencies Regulations 12-412(34)-1 and Connecticut General Statutes 12-412(34), Connecticut offers a broad exemption for machinery used directly in a manufacturing production process. For the purposes of this exemption, a business must substantially alter raw or finished materials into a product possessing...
