Tax Law

Recent Posts

Wind Farm Battery System Not Eligible for Manufacturing Exemption in Texas
Posted on 14 Dec 2018 by Eversheds Sutherland LLP

The Texas Comptroller ruled that the purchase of a battery system did not qualify for the manufacturing exemption from Texas sales and use taxes because it was used to store electricity, not manufacture it. The taxpayer operated a wind farm and began... Read More

I Saw the Sign: Illinois Permits Use of Electronic Signatures for Software License Tax Exemption
Posted on 13 Dec 2018 by Eversheds Sutherland LLP

On September 26, 2018, the Illinois Department of Revenue issued a Private Letter Ruling confirming that certain electronic signatures satisfied the first prong of the software license sales tax exemption test. In Illinois, a license of software is not... Read More

Virginia’s Sales Tax Exemption for Investing in Data Centers to Go Live on July 1
Posted on 5 May 2010 by Lance S. Jacobs

During 2009, Virginia enacted a sales tax exemption for computer equipment purchased or used in data centers. Recent technical amendments clarify and expand the scope of the sales tax credit. The 2009 Legislation The credit, which was enacted... Read More