IOWA SALES TAX ISSUES FOR MANUFACTURERS
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1 IOWA SALES TAX ISSUES FOR MANUFACTURERS Terry O Neill Taxpayer Service Specialist Theresa Dvorak Attorney 2
2 Today s Agenda Manufacturer Machinery & Equipment Processing Replacement Parts & Repairs Fuels & Chemicals Computers Claiming Exemptions Department Resources Q & A
3 What is a Manufacturer? Person, firm, or corporation Obtains tangible personal property for the purpose of adding to its value by: any process of manufacturing, refining, purifying, combining of different materials, or packing of meats With an intent to sell at a gain or profit.
4 Examples of Manufacturers Lumber Mills Printers Book Binders Producers of Drugs or Agricultural Supplies Contract Manufacturers Quarrying or mining after raw materials are severed from the ground crushing, washing, sizing, and blending of aggregate materials.
5 Manufacturing Exemptions: Machinery, Equipment, & Computers Industrial Machinery, Equipment, & Computers are exempt if used directly and primarily in processing by a manufacturer Includes qualifying replacement parts Applies to sales, leases, or rentals
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9 QUIZ QUESTION #1 True or False? Processing stops when a product is in its final form, before it is packaged. False
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12 More Equipment Examples Packaging and bagging equipment, conveyor systems Quality control equipment Core and mold-making equipment Sand-handling equipment used in the mold-making process by a foundry Containers, pallets, packing cases, shipping cases, wrapping materials, etc. used for packaging or transportation when property to be sold at retail or for resale
13 QUIZ QUESTION #2 Which of the following is not considered machinery or equipment? a. Packaging machine b. Concrete pad a machine is placed on c. Portable storage bin d. Assembly line conveyor belt b. Concrete pad
14 Primarily Used Machinery & equipment is primarily used in manufacturing / processing when it is used more than 50% of the time in those activities.
15 Directly Used Initiate, sustain, or terminate the transformation of any activity. Considerations: physical proximity active causal relationship Just because a particular piece of property may be essential to the activity because its use is required by law or practical necessity does not, in and of itself, mean that the property is directly used
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18 QUIZ QUESTION #3 True or False? Equipment used in the administrative offices of a manufacturer is directly used in manufacturing. False
19 Exempt Replacement Parts Any machinery or equipment part substituted for another part that is: Broken, worn out, obsolete Unable to perform its intended function The part must: materially add to the value appreciably prolong the life keep them in ordinarily efficient operating condition there is a rebuttable presumption the part must have a useful life of one year or more
20 Supplies Are Not Exempt Examples of taxable supplies: drill bits grinding wheels punches taps reamers saw blades lubricants coolants sanding discs sanding belts air filters
21 Machinery Repair is Taxable Exemption for food processors Other Taxable Purchases Hand Tools Point-of-Sale Equipment Vehicle Subject to Registration
22 Exempt Fuels Electricity Coal Gas Steam Water Heat
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26 How to Claim Exemptions Sellers must obtain a completed exemption certificate from the purchaser to verify the purchase qualifies for exemption. Also on our website: Exemption Certificates: How and When to Use Them
27 QUIZ QUESTION #4 Which of the following is exempt? a. Lubricating oil used in a manufacturing machine b. A hammer used by an assembly line worker c. Point-of-sale equipment d. Computer hardware purchased by a forprofit business which produces a final output of stored or processed data for a user or consumer d. Computer hardware
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