Form S-207m - Manufacturer'S Sales And Use Tax Exemption Certificate
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1MANUFACTURER’S SALES AND USE TAX EXEMPTION CERTIFICATE
This certificate should be completed by the purchaser and given to the seller for retention as part of the seller's records. This certificate
should not be used by persons claiming exemption from property taxes.
SINGLE PURCHASE
CONTINUOUS
The undersigned manufacturer hereby claims exemption from sales and use tax on the purchase, lease, or rental of tangible personal
property or taxable services from
(Name of Seller or Lessor)
based upon the proposed exempt use of the item purchased as shown below:
1.
Containers and other packing, packaging, and shipping materials used by the purchaser to transfer merchandise to customers.
2.
Tangible personal property becoming an ingredient or component part of an article of tangible personal property in any form
destined for sale.
3.
Tangible personal property which is consumed or destroyed or loses its identity in the manufacture of tangible personal property
destined for sale, but this shall not include fuel or electricity unless, the fuel or electricity is consumed or destroyed or loses its
identity in the manufacture of shoppers guides, newspapers or periodicals, whether or not destined for sale.
4.
Machines and specific processing equipment and repair parts or replacements thereof, exclusively and directly used by a manufac-
turer in manufacturing tangible personal property.
5.
The service of repairing, installing, and maintaining machines and specific processing equipment, which property the undersigned
would be authorized to purchase without tax, at the time the service is performed thereon. Tools used to repair exempt machines
are not exempt.
6.
Portion of the amount of fuel converted to steam for purposes of resale. (Percent of fuel exempt
%)
If “continuous” exemption is checked above, this certificate shall continue in force until revoked and shall be considered a part of each order
given to the above named seller or lessor. A continuous exemption certificate can only be voided for a particular transaction by a separate
letter, which accompanies the purchase order, explaining the inapplicability of the certificate. Use of this certificate does not exempt sales of
taxable items for uses other than certified above. Misuse of this certificate by the seller, lessor, buyer, lessee or other representative may
constitute a misdemeanor.
Manufacturer's Business Name
Principal Product Manufactured
Manufacturer's Street Address
City
State
Zip Code
Authorized Signature
Title
Date
CAUTION: This form is designed solely for use by manufacturers claiming exemptions from sales and use tax and should not be accepted
from any person or entity not engaged in manufacturing. For purposes of Wisconsin sales taxation, “manufacturing” is defined as “ the
production by machinery of a new article with a different form, use and name from existing materials by a process popularly regarded as
manufacturing.”
EXCLUSION: Examples of activities which are not considered “manufacturing” are farming, construction contracting, operating restaurants,
providing photographic services, logging, mining, and operating scrap yards. This list is not intended as all inclusive.
This form cannot be used to exempt certain items, even though the purchase is made by a known manufacturer. For example:
(a) Items which the seller knows will not be used for any of the six exemptions covered by this form, or
(b) Items which by their very nature, do not come within any of the six exemptions covered, such as automobiles or highway trucks and
tractors, sweeping compound, articles of wearing apparel worn for the comfort or welfare of the employe, and coal, coke, acetylene,
oxygen, fuel oil, etc., used as fuel.
Questions: If either the purchaser or the seller has any questions regarding the completion or use of this exemption certificate, please call
(608) 266-2776, or write to the Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902.
Wisconsin Department of Revenue
This Form May Be Reproduced
S-207M (R.1-98)
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