Transcription of Industrial Production 145
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Industrial Production 145
Industrial Production 145. Sales Tax Fact Sheet 145 Fact Sheet What's New in 2017. We made the layout of this fact sheet easier to use. Starting July 1, 2015, the capital equipment refund is an up-front sales tax exemption. If you pay sales tax on purchases after June 30, 2015, you may still file a refund request for tax paid in error. This fact sheet explains how Minnesota Sales and Use Tax applies to businesses involved in Industrial Production and also how to report and pay Sales and Use Tax. Businesses must pay tax on administrative supplies, certain machinery (see Capital equipment, page 3), accessories, fur- niture, fixtures, and other items used to produce a product. However, materials used or consumed to produce a product may qualify for the Industrial Production exemption. To be eligible for this exemption, the business must produce tangible personal property intended to be sold ultimately at retail.
Minnesota Revenue, Direct Sales Companies 2 Examples of businesses not engaged in industrial production: Agricultural operations Accounting firms
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