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6) Machinery and equipment used in the performance of a service, such as dry cleaning, is not used in the production of tangible personal property for wholesale or retail sale or lease and is thus taxable. However, a manufacturer or assembler who uses machinery and equipment to produce goods for wholesale
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WhatsAppGet PriceGet A QuoteMachinery and equipment used directly and predominantly in the production of tangible personal property for sale can be purchased exempt from sales tax using Form ST-121, Exempt Use Certificate. Machinery and equipment used in the administration or distribution phases does not qualify for the exemption.
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Letter Ruling 08-14: Machinery and Equipment Used in Quarry Operations. December 24, 2008 You request a letter ruling on whether purchases of certain machinery, equipment, or repair and. replacement parts used by ***** (“Taxpayer”) during all phases of its quarry operation,
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