Power Predominantly Used in Manufacturing Exempt in Indiana

Friday, May 5th, 2017

 
 
A newspaper publiher printing press.
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Indiana
Manufacturing

The Indiana Department of Revenue recently ruled that the purchase of power by a newspaper publisher was exempt from sales tax.

The taxpayer was a publisher that printed three weekly newspapers at its commercial printing facility. The facility had one meter that measured power usage for the entire facility.

Indiana exempts the purchase of utilities for direct use in manufacturing, which includes commercial printing. The exemption applies to purchases through a single meter if the predominant use of the power is for an exempt purpose. "Predominant" means more than fifty percent.

The ruling held that the purchase of power was exempt because the taxpayer provided evidence proving that its predominant use was for commercial printing.

https://www.ttrus.com/sites/default/files/in/20170426-IR-045170204NRA.xml.pdf


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