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...
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...
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...