Materials and Supplies for Constructing Wind Turbines Exempt in Missouri

Monday, March 6th, 2017

 
 
A close-up of three wind tubines.
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Missouri
Exempt Entities

The Missouri Department of Revenue recently ruled that concrete, rebar, anchor bolts, and electrical conduit used in constructing wind turbines bases are exempt from sales tax.

Missouri exempts manufacturing machinery. The exemption also applies to materials and supplies used in constructing manufacturing machinery.

Wind turbines qualify as manufacturing machinery because electricity production is manufacturing in Missouri. As a result, the taxpayer's purchases of materials and supplies used in constructing the turbine bases are also exempt from sales tax.

http://dor.mo.gov/rulings/show/7780


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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 www.ttrus.com or call 866.578.8193.

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