Key Takeaways Manufacturing overhead costs include all indirect production expenses (e.g., utilities, depreciation, indirect labor, and facility costs) that can’t be traced directly to a single product but are required to keep production running. The manufacturing...
Key Takeaways Ohio’s manufacturing sales tax exemption applies to purchases used primarily (more than 50%) in a qualifying production operation, covering production machinery, consumables, materials handling equipment, and utilities. The “primary...
Key Takeaways A California trial court ruled that Smithfield Foods is entitled to use a traditional three-factor apportionment formula (property, payroll, and sales) rather than California’s standard single sales factor method. The court found two independent...
Key Takeaways The sliding fee discount program (SFDP) is a direct condition of your Section 330 grant, and non-compliance puts funding at risk, not just program status Health Resources and Services Administration (HRSA) Chapter 9 requires a board-approved policy that...
