Shotgun Shells Used to Clean a Kiln Taxable in Indiana

Tuesday, March 6th, 2018

A kiln at a manufacturing plant.

The Indiana Department of Revenue recently ruled that shotgun shells used to clean a kiln did not qualify for the manufacturing exemption.

Indiana exempts materials directly used in a manufacturing process. A company that manufactured and processed stone and aggregate materials used a kiln to dry and remove moisture from the materials. The company shot the kiln with shotgun shells as part of its cleaning process and claimed that the shotgun shells were exempt materials used in its manufacturing process.

The Department ruled that the shotgun shells were not materials used in the manufacturing process. For materials to qualify for the exemption, they must have an immediate effect on the product. The Department determined that because the kiln was turned off when the shotgun shells were shot into the kiln, there was no immediate effect on the product. Shells Used to Clean a Kiln Taxable in Indiana

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