New applications of the integrated plant doctrine to sales and use tax manufacturing exemptions.
The Tax Adviser › Vol. 27 Nbr. 6, June 1996
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Summary
State courts in Illinois, Missouri and Maryland have broadened their interpretation of state sales and use tax exemptions for machinery and equipment used by manufacturers. Their more expansive approach is to look at integrated plant activities that may be occurring at separate sites. If a continuous manufacturing process exists, all equipment used at the various sites involved in this process will qualify for exemption.
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Extract
New applications of the integrated plant doctrine to sales and use tax manufacturing exemptions.
State & Local Taxes
Most states provide sales and use tax exemptions for machinery and equipment used in manufacturing. Although state departments of taxation often interpret these exem...See the full content of this document
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