The sale and lease of semiconductor fabricating and processing materials is exempt from sales tax from July 1, 2001 to June 30, 2004. These materials are exempt regardless of whether the materials actually come in contact with the semiconductor or…
In Utah, a graphite fiber manufacturer’s purchase of nitrogen was exempt from Utah sales and use tax.
Although the nitrogen was not used as a fuel to produce heat or energy, it was considered exempt because it was purchased for industrial rather than residential purposes. Without legislative intent to the contrary during the period at issue, a…
Missouri printer not exempt on component parts purchase.
The printer was not exempt from sales and use tax on film purchased to create film negatives used to produce periodicals and other printed materials. The taxpayer did not qualify for a manufacturer’s exemption since the developed film negatives were…
A taxpayer’s pre-press publishing equipment purchased after July 1, 1997, did not fall within the scope of the manufacturing exemption and was thus subject to Rhode Island sales tax.
(Rhode Island Division of Taxation, Administration hearing #2000-05, released 1/27/00)
The Circuit Court of Cook County, Illinois ruled that gas combustion electric generators that are used in a mandated landfill gas emission project are exempt from sales tax as pollution control equipment.
The Court contended that the Department of Revenue already acknowledged the collection piping, pumps and compressors used to collect the landfill gas qualified for an exemption. They also stated that the equipment used to dispose of the landfill gas, once…
A conveyor system that moved printed and stacked newspapers to a loading dock where they were put on pallets and then shrink-wrapped was exempt from Texas sales and use tax.
This occurred because the manufacturing process was not completed until the papers were packaged for shipping. The conveyor that delivered the newspapers for packaging was not a taxable intraplant transportation system. Instead, it was an integrated component of the exempt…
Purchases of mesh bags used by a textile manufacturer to ship property between manufacturing plants are not subject to South Carolina sales and use tax.
The mesh bags used to transport garments in several stages of their production and are used in the dyeing process are not exempt because containers, sacks, or bags used by manufacturers in shipping tangible personal property are exempt. (Private Revenue…
In Texas, cranes used to transport raw materials and finished products on an intra-plant, self-contained rail system were not exempt rolling stock, even though they were operated on rails.
The rolling stock exemption applies only to conventional railroad equipment or equipment mounted on rails that connect to traditional railroads. (Decision of the Texas Comptroller of Public Accounts, Hearing No. 36, 869)
Dust collection equipment used as part of a recycling system in the manufacture of plastic products used in horticultural packaging qualified for a manufacturing exemption from Ohio sales and use tax
They qualify because the equipment was used to handle or temporarily store scrap that was intended to be reused in the manufacturing process. The exemption also applied to overhead cranes used to install tooling into the manufacturer’s thermo-forming machines and…
In Georgia, Act 684 is phased in beginning in the year 2000.
The act declares an exemption for replacement or repair parts for manufacturing machinery.
Illinois Manufacturer’s Purchase Credit Reports due by June 30, annually
The Illinois MPC reports detailing the amount of credit earned and used for the period January 1 to December 31, are due by June 30, of the following year.