Blast Freezing Equipment Exempt in Indiana

Thursday, December 21st, 2017

Indiana State House

The Indiana Supreme Court recently ruled that the state manufacturing exemption applies to equipment and electricity used to blast freeze food products.

The taxpayer operated a freezing and storage facility that provided slow and blast freezing services. Blast freezing extends the shelf life of frozen foods through a rapid freezing process. Slow freezing takes longer and results in lower food quality and shorter shelf life.

Indiana exempts equipment and electricity used in the direct production of tangible personal property. Indiana interprets "direct production" to include activities that are essential and integral to producing a distinct marketable product.

The court determined that equipment and electricity used to blast freeze food were exempt because they were essential and integral to the production of "blast-frozen food." The court determined that slow freezing is simply a means of storage, so equipment used in slow freezing did not qualify for the exemption. Freezing Equipment Exempt in Indiana

About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at or call 866.578.8193.

Participatory Sports are Taxable in New York

Friday, June 14th, 2019 -The New York Division of Tax Appeals recently denied a refund claim made by an instructor-led indoor spin clas...

Marketplace Facilitators to Collect Tax in Vermont

Thursday, June 13th, 2019 -Vermont recently passed a bill requiring marketplace facilitators to collect and remit sales tax on retail sal...

Agricultural Rotary Cutter Taxable in Arkansas

Wednesday, June 5th, 2019 -The Arkansas Department of Finance and Administration (DFA) recently determined that a rotary cutter used in t...

Wholesale Exemption Applies to Meals Purchased by...

Monday, June 3rd, 2019 -The Colorado Supreme Court recently ruled that a food service vendor made exempt wholesale sales of food and f...

Specialized Tools to Install Prosthetic Devices are...

Friday, May 31st, 2019 -The Wisconsin Tax Appeals Commission recently ruled that specialized tool kits used to install prosthetic devi...

Magnetically Cleaning Corn is Exempt in Ohio

Wednesday, May 22nd, 2019 -The Ohio Board of Tax Appeals recently ruled that a magnet used to clean or remove scrap metal from corn befor...