DOR Rules Hearing

November 29, 2018

On Tuesday, the Department of Revenue held a public hearing on proposed rules meant to implement changes from the state tax reform legislation passed last session. The rules pertain specifically to the definition of manufacturer and what entities can claim the manufacturing sales tax exemption. The law that was passed added language that specifically excluded some types of businesses from being considered as a manufacturer and put parameters around retailers who could potentially also claim the exemption.

ABI spoke at the hearing to encourage the Department of Revenue to clarify the language and/or examples in the section of the rule that addresses construction contracting. ABI also provided comments about the importance of having multiple factors for a rebuttable presumption. Read ABI’s comments