Multistate Guide to Sales and Use Tax: Manufacturing explains, in practical terms, the rules involved with sales and use taxation of manufacturers and enables practitioners to keep track of state law developments in the states where they operate. The publication covers the basic theory and special issues involved with the sales and use taxation of manufacturing plants. It also provides step-by-step instructions on how manufacturers should proceed in the event of a sales and use tax audit.

Each state has specific laws, regulations and procedural guidelines that apply to manufacturers. Moreover, state-by-state case law tends to be fairly extensive in this area. Finally, each state has different legal definitions, concepts, exceptions, compliance requirements, and audit procedures that affect manufacturers. Multistate Guide to Sales and Use Tax: Manufacturing combines text and charts that highlight each state's approach to sales and use taxation of manufacturers.

Topics and Contents

Basic Concepts

Manufacturing

Manufacturing Equipment

Manufacturing -- Related Matters

Ingredients/Components

Packaging Materials

State-By-State Summary of Manufacturing Provisions

Compliance Issues

Audit Defense -- General Procedures and Manufacturing Specifics