sales use tax definition

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More than 10.000 documents for sales use tax definition

- FERC 636 is changing tax planning methods in the natural gas industry.
The implementation of the Federal Energy Regulatory Commission's Order 636 has significant multi-state tax planning implications for the gas industry, particularly pipelines, gas marketers and gas storage companies. Among the tax issues which have arisen in the wake of this regulation are the proper definition of nexus, income/franchise tax apportionment, sales and use tax, gross receipts tax, utility taxes and property taxes. Given these uncertainties, it is vital that gas firms adopt pro-active tax planning strategies and carefully craft service contracts to protect profit margins.
- Pipeline & Gas Journal
- Vol. 222 Nbr. 4, April 1995
- CSX Transportation, Inc. v. Alabama Dept. of Revenue, 562 U.S. (2011)
... may invoke this statute to challenge sales and use taxes that apply to rail carriers(a..., we look to the word'sordinary definition, Asgrow Seed Co. v. Winterboer, 513 . U. S. 179, 1...
- U.S. Supreme Court
- Louisiana Department Of Revenue Changes Resale Exemption Certificate Renewal Process, Issues Guidance On Fabrication Of Tangible Personal Property
... bulletin and a revenue ruling addressing sales and use tax issues. The bulletin changes the renew...Because the definition of a taxable "sale" includes fabrication,7 gross p...

- Tax Hot Topics Retail Update.
... formula (three-factor, double-weighted sales) did not properly determine RAC West's South Carol... nexus provision by expanding the definition of a "dealer" required to collect and remit sales ...
- Mondaq Business Briefing
- Nbr. 2012, January 2012
- Northeast Legislative Update.
..., and New Jersey is phasing in single-sales-factor apportionment. Meanwhile, New York's legisl...Effective July 1, 2011, the definition of "retailer" has been amended to include: . every...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- State Sales Tax and Manufacturing Plant Location
When companies seek to decide where to locate a manufacturing plant within the US, state and structure tax laws in ways that are favorable to businesses, which can have favorable cost consequences for companies locating or expanding in these states. With the wide disparity in tax rates across state lines, it is important in Texas, the definition of a construction contract is similar to California, the type of contract is more important. New York law states that the contractor must pay sales taxes on purchases of tangible personal property for use in construction, including tangible personal property incorporated into property as a capital improvement (e.g., materials). New York's definition of capital improvement does not include any contract related to the sale or installation of tangi...
- CPA Journal, The
- Vol. 79 Nbr. 12, December 2009
- Navigating nexus: multistate business operations face a wide variety of state taxes.
.... * Businesses generally have nexus for sales and use taxes when they have a physical presence i...The definition of "substantial nexus" has always been a subject o...
- Journal of Accountancy
- Vol. 210 Nbr. 5, November 2010
- INTERNATIONAL DEVELOPMENTS: Taxation Of Passive Foreign Investment Companies: Current Rules, Problems And Possible Solutions.
... Fund," to report distributions from or sales of interests in a PFIC, or to make certain electio.... Definition of a PFIC . A foreign corporation is treated as a ...
- Mondaq Business Briefing
- Nbr. 2011, January 2011
- Northeast Legislative Update
..., and New Jersey is phasing in single-sales-factor apportionment. Meanwhile, New York's legisl... Effective July 1, 2011, the definition of "retailer" has been amended to include:. eve...
- Tax Hot Topics
... The cash proceeds from the various sales, along with certain unwanted assets, were distribu... taxpayer received under Kansas law's definition of income. In general, a gift to a trust is treate...