Qualified capital expense definition
Qualified capital expense means all expenditures made by an eligible vineyard or winery for land acquisition or improvement, infrastructure acquisition or modernization, and the purchase or modernization of machinery and equipment, including:
Qualified capital expense means any expenditure made by the
Qualified capital expense means all expenditures made by an
More Definitions of Qualified capital expense
Qualified capital expense means amounts paid by a taxpayer
Qualified capital expense means any expenditure made by the taxpayer for the purchase and installation of equipment or agricultural materials for use in the production of agricultural products at a vineyard, or in a winery, as designated by the secretary pursuant to subsection d. of this section.
Qualified capital expense means amounts paid by a taxpayer that is a brewer for the purchase of items of plant, machinery, equipment, or any other item as approved by the director, for use by the taxpayer within the State in the manufacture, sale, or both, of brewed beverages. For purposes of this section, “qualified capital expenses” includes, but shall not be limited to: (1) amounts actually paid by the taxpayer; and (2) amounts promised to be paid under firm purchase contracts actually executed during the tax year; provided, however, that a taxpayer shall not claim a qualified capital expense that was claimed by the taxpayer in a prior tax year.
Qualified capital expense means any and all costs and expenses necessary to make any repair or replacement to the parking areas and the HVAC equipment: (i) the cost of which for any single item or any series of Related Repairs