Ice Cream Makers Sold to Restaurants Not Manufacturing Equipment in Missouri

Wednesday, April 20th, 2016

 
 
An ice cream machine.
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In a letter ruling, the Missouri Department of Revenue discussed whether ice cream makers sold to commercial restaurants qualify for the state's exemption for manufacturing equipment.

Missouri exempts sales of certain manufacturing equipment. The Missouri Supreme Court previously ruled that a commercial restaurant is not a "plant" or "facility" where manufacturing activities take place.

As a result, the Department ruled that the manufacturing exemption does not apply to equipment, including ice cream makers, purchased by these businesses.

http://dor.mo.gov/rulings/show.php?num=7698


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