Ets Form 108 - Manufacturer'S Sales/use Tax Return (Page 2 of 2) in pdf

Ets Form 108 - Manufacturer'S Sales/use Tax Return Page 2

When the Legislature passed the manufacturing machinery exemption in 2004, it also passed a requirement that

the Department of Revenue gather certain information related to the total economic impact of the exemption. In

addition to amount of exempt purchases made using the exemption, the Legislature asked for a history of

employee, wages, turnover and benefits, disaggregated by gender. This year’s survey does not ask for that

information, as the Department of Revenue was able to gather aggregate information from the Wyoming

Department of Employment.

*Definitions:

"Manufacturing" means the operation of producing a new product, article, substance or commodity different

from and having a distinctive nature, character or use from the raw or prepared material.

“Directly and predominantly in manufacturing” means an item manufactured from inventoried raw or

prepared material beginning at the point at which raw or prepared material is moved from plant inventory on a

contiguous plant site and ending at a point at which manufacturing has altered the raw or prepared material to

its completed form, including packaging, if required. Machinery used during the manufacturing process to move

material from one direct production step to another in a continuous flow and machinery used in testing during

the manufacturing process shall be deemed to be used directly and predominantly in manufacturing.

“Machinery" means all tangible personal property eligible for a sales tax exemption pursuant to W.S. 39-15-

105(a)(viii)(O), used to produce an article of tangible personal property. The term includes both the basic unit

and any adjunct or attachment necessary for the basic unit to accomplish its intended function, the materials for

the construction or repair of machinery, and machine tools. Materials do not include raw materials used in

the products themselves.

Information obtained is confidential, and will only be distributed in aggregate form.

ETS Form 108, rev. 9/08/10

Ets Form 108 - Manufacturer'S Sales/use Tax Return Page 2