As a manufacturer, are my purchases of oil filters, oil, lubricants, grease, or coolants used in my manufacturing machinery and equipment exempt?
A. Yes. Items used to maintain the normal operation of qualified manufacturing machinery and equipment are exempt. Q. I have been hired to install machinery and equipment that was purchased by the manufacturer and which qualifies for the manufacturing machinery and equipment exemption. What labor charges are subject to tax? A. Charges for the installation of electrical lines, plumbing, pneumatic lines, etc. that remain tangible personal property after installation are exempt from tax when related to the installation of qualified manufacturing machinery and equipment. However, charges for the installation of electrical lines, plumbing, pneumatic lines, footings, other building modifications, etc. that ultimately become part of the building are taxable. For example, the installation of a new conveyor requires an electrician to run wiring from the conveyor to a disconnect box where the power may be shut off, and then from the disconnect box to the main electrical panel of the manufacturin
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- Our field services operations would like to know if we can recycle used oil filters from trucks and machinery?
