The Resource Sales and use taxes : the machinery and equipment exemption, Fred O. Marcus, Esq., Jordan M. Goodman, Esq. and Marilyn A. Wethekam, Esq. (Horwood, Marcus & Berk, Chtd., Chicago, Illinois)

Sales and use taxes : the machinery and equipment exemption, Fred O. Marcus, Esq., Jordan M. Goodman, Esq. and Marilyn A. Wethekam, Esq. (Horwood, Marcus & Berk, Chtd., Chicago, Illinois)

Label
Sales and use taxes : the machinery and equipment exemption
Title
Sales and use taxes
Title remainder
the machinery and equipment exemption
Statement of responsibility
Fred O. Marcus, Esq., Jordan M. Goodman, Esq. and Marilyn A. Wethekam, Esq. (Horwood, Marcus & Berk, Chtd., Chicago, Illinois)
Creator
Contributor
Author
Issuing body
Subject
Genre
Language
eng
Summary
" ... discusses sales and use tax incentives for machinery and equipment used in manufacturing operations. In general, most states offer some form of sales and use tax exemption for machinery and equipment that is used directly in manufacturing tangible personal property that is ultimately sold at retail. General rules aside, however, there are significant differences among the states in what operations qualify as "manufacturing," "machinery and equipment" or whether machinery and equipment are "used directly" in a taxpayer's operations."
Member of
Cataloging source
BNA
Characteristic
updating web site
http://library.link/vocab/creatorDate
1948-
http://library.link/vocab/creatorName
Marcus, Fred O.
Entry convention
integrated entry
LC call number
KF6289.A1
LC item number
T35 no. 1330-3rd (INTERNET)
Nature of contents
  • dictionaries
  • bibliography
Regularity
complete irregular
http://library.link/vocab/relatedWorkOrContributorDate
  • 1960-
  • 1966-
http://library.link/vocab/relatedWorkOrContributorName
  • Wethekam, Marilyn A.
  • Goodman, Jordan M.
  • Hughes, David A.
  • Tax Management Inc
Series statement
State tax
Series volume
portfolio 1330-3rd
http://library.link/vocab/subjectName
  • Sales tax
  • Use tax
  • Industrial equipment
Label
Sales and use taxes : the machinery and equipment exemption, Fred O. Marcus, Esq., Jordan M. Goodman, Esq. and Marilyn A. Wethekam, Esq. (Horwood, Marcus & Berk, Chtd., Chicago, Illinois)
Instantiates
Publication
Note
  • Authors: Jordan M. Goodman, Fred O. Marcus, and David A. Hughes, <Sept. 27, 2007>
  • Published: Washington, D.C., 1996-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Who is a manufacturer? -- What is manufacturing? -- New and expanded plants -- Services to manufacturing machinery and equipment -- What property qualifies as machinery and equipment? -- Ingredients, components, consumables, energy -- Equipment in select industries -- Primary or exclusive use -- When is an item "used directly" in manufacturing? -- Conversion of property to a different use -- Documenting the exemption - Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60570326
Label
Sales and use taxes : the machinery and equipment exemption, Fred O. Marcus, Esq., Jordan M. Goodman, Esq. and Marilyn A. Wethekam, Esq. (Horwood, Marcus & Berk, Chtd., Chicago, Illinois)
Publication
Note
  • Authors: Jordan M. Goodman, Fred O. Marcus, and David A. Hughes, <Sept. 27, 2007>
  • Published: Washington, D.C., 1996-2007
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Color
mixed
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
Detailed analysis. Introduction -- Who is a manufacturer? -- What is manufacturing? -- New and expanded plants -- Services to manufacturing machinery and equipment -- What property qualifies as machinery and equipment? -- Ingredients, components, consumables, energy -- Equipment in select industries -- Primary or exclusive use -- When is an item "used directly" in manufacturing? -- Conversion of property to a different use -- Documenting the exemption - Working papers
Dimensions
unknown
Extent
1 online resource
Form of item
online
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Publication frequency
Updated irregularly
Specific material designation
remote
System control number
(OCoLC)60570326

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