Michigan Department of Treasury Replaces SUT RAB 2000-4 – Industrial Processing
On May 14, 2024, the Michigan Department of Treasury issued Revenue Administrative Bulletin (RAB) 2024-7 – Sales and Use Tax – Industrial Processing, to replace RAB 2000-4.
Read MoreIndiana - Sales Tax Exemption Certificate Requirements for Nonprofits
The Indiana Department of Revenue recently issued guidance with respect to a nonprofit organization’s use of exemption certificates.
Read MoreOnline Retailer’s Use of Distributors Creates Sales Tax Nexus in AZ
The Arizona Court of Appeals recently found that a nationwide auto parts online retailer had established substantial nexus in Arizona through its distributors.
Read MoreArkansas SUT Guidance on Pollution Control Machinery
Arkansas allows for an exemption from sales and use tax for the sales of pollution control machinery and equipment to a manufacturer.
Read More
MI Guidance on SUT Treatment of Food Containers
Due to the COVID-19 pandemic, the restaurant industry has experienced a greater reliance on take-out orders and food delivery services. Therefore, the Michigan Department of Treasury has issued additional guidance with respect to the sales and use tax treatment of food containers purchased for take-out orders and food delivery services.
Read More