Weekly Round-Up: Prefabrication Trend Requires Construction Contractors to Rethink Sales and Use Tax Position


The trend toward prefabrication in the construction industry has recently been raising questions about sales and use taxation. 

In this week’s issue of the Weekly State Tax Report, Bloomberg BNA's Ernst Hunter discusses how even with the same parties, materials and end product, tax treatment may not be the same.

The article can be read in its entirety here.

Some notable developments from the State Tax Developments Tracker–Bloomberg BNA’s new tool for monitoring important developments in all the states:

California State Board of Equalization Publishes Special Notice Regarding Tax or Free Relief for Counties Affected By Wildfires

New Jersey Division of Taxation Publishes Revised Bulletin Regarding Credit for Taxes Paid to Other Jurisdictions

Michigan Department of Treasury Publishes Bulletin Regarding Taxability of Income to Estates, Trusts, or Beneficiaries

For more information about this and other state tax issues, sign up for a free trial of the Bloomberg BNA Premier State Tax Library. 

In other developments… 

No Alternative to Nexus: Parent's Royalty Addback Does Not Eliminate Licensing Subsidiary's New Jersey Filing Obligation, by Sutherland

August 2015 Roundup - Recent State and Local Tax Developments Affecting Retailers, by PwC

States' Proposed & Enacted Budgets, by the National Association of State Budget Officers

Compiled by Priya D. Nair

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