A Texas Court of Appeals reversed a trial court ruling to hold in a taxpayer’s favor that its printing of third-party advertising on the reverse side of its produced cash register tapes qualifies as manufacturing under Texas Tax Code section 151.318, which exempts it from sales tax for electricity use during its production process.
Source Deloitte
Latest Posts in "United States"
- USTR Evaluates Extending Section 301 Tariff Exclusions on Chinese Imports Beyond November 2025
- Washington DOR Issues Guidance on Tax Implications for Existing Contracts Under New Law
- Washington Taxpayer Challenges New Tax on Advertising Services Under ITFA
- California Use Tax Applies to In-State Repair Parts, Even if Device is Shipped Out-of-State
- Implementing Certain Tariff-Related Elements of the United States-Japan Agreement