Sales Tax Articles
Sales Tax State Activity Update - January 2008
"Going Green" Has Idaho Manufacturer Seeing Red
The Idaho State Tax Commission concluded that a taxpayer's appeal from an audit finding regarding pollution control equipment as production machinery did not qualify for the manufacturing exemption.
The Exemption Certificate Form 101 did not apply in this case because the installation of the particular pollution control equipment was considered as an improvement to real property.
Accordingly, the taxpayer was held to be a construction contractor and therefore subject to sales tax on the purchases of tangible personal property used in the fulfillment of the contract with their customer.
The full text may be accessed on the Idaho State Tax commission Website.
(Idaho State Tax Commission, Docket # 19969 07/30/2007)Subscribe to CyberTax News and receive the latest indirect tax news, including rate changes, rule updates, compliance issues, and more, delivered directly to your email.
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