Multistate Guide to Sales and Use Tax: Manufacturing explains, in practical terms, the rules involved with sales and use taxation affecting manufacturers and enables practitioners representing manufacturers 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 those practitioners representing 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. The 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.




Contents and Topics

• Basic Concepts
• Manufacturing
• Manufacturing and Equipment
• Parts, Repairs, and Expendables
• Ancillary Equipment
• Utilities Used in Manufacturing
• Required Levels of Use and Extents of Exemptions
• Compliance Issues
• State-by-State Summary of Manufacturing Provisions
• Audit Defense — General Procedures and Manufacturing Specifics
• Audit Defense — The Administrative Protest Process
• Appendix A Manufacturing Pamphlets from Selected States