October 3, 2016
North Carolina Amends Manufacturing Exemption for Fuel and Natural Gas
July 7, 2016
Arizona – Legislature Enacts New Sales Tax Exemptions
June 15, 2016
Iowa – Amended Effective Date – The Iowa DOR amended the effective date of changes related Iowa Administrative Bulletin (ARC 2178C) from January 1, 2016 to July 1, 2016 (FY 2017).
May 1, 2016
Massachusetts – Tax Amnesty – Massachusetts has enacted a 2016 tax amnesty program for delinquent taxpayers.
April 4, 2016
Iowa – Sales Tax – Iowa enacts sales tax exemption for supplies used in manufacturing.
March 1, 2016
North Carolina – The new North Carolina budget – Effective March 1, 2016, retail sales and use tax is imposed.
January 13, 2016
Arkansas – Manufacturing Machinery and Equipment Tax Refund Program Rules Amended.
The Missouri Department of Revenue recently ruled that concrete, rebar, anchor bolts, and electrical conduit used in constructing wind turbines bases are exempt from sales tax.
Missouri exempts manufacturing machinery. The exemption also applies to materials and supplies used in constructing manufacturing machinery.
Wind turbines qualify as manufacturing machinery because electricity production is manufacturing in Missouri. Thus, the taxpayer’s purchases of materials and supplies used in constructing the turbine bases are also exempt from sales tax.
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