Utilities Used to Run Pan Washing Equipment Taxable in New York

Monday, September 7th, 2015

 
 
A varity of pots in a commerical kitchen.
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The New York Division of Tax Appeals (DTA) recently ruled that utilities used to run pan washing equipment that cleaned and sanitized pots, pans, kettles, and utensils for a bakery were taxable. New York exempts utilities used directly and exclusively to create conditions necessary for production during the production process. The business argued that sanitizing the pots and pans created conditions necessary to complete the production of the baked goods. However, the DTA determined that the pan washers were used before the production phase and were not used exclusively and directly in the production process. As a result, the utilities used to power the pan washing equipment did not qualify for the exemption.

http://www.dta.ny.gov/pdf/determinations/825882.det.pdf


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