Form Rct-102 - File With Form Rct-101 - Capital Stock Tax Manufacturing Exemption Schedule - Pa Department Of Revenue Page 2
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2RCT-102 (9-01)
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PROCESSING EXEMPTION
The term processing shall mean and shall be limited to the following activities when engaged in as a business enterprise:
( 1)
The filtering or heating of honey, the cooking or freezing of fruits, vegetables, mushrooms, fish, seafood, meats or poultry, when
the person engaged in such business packages such property in sealed containers for wholesale distribution.
( 1.1)
The processing of fruits or vegetables by cleaning, cutting, coring, peeling or chopping and treating to preserve, sterilize or purify and
substantially extend the useful shelf life of the fruits or vegetables, when the person engaged in such activity packages such property in
sealed containers for wholesale distribution.
( 2)
The scouring, carbonizing, cording, combing, throwing, twisting, or winding of natural or synthetic fibers or the spinning, bleach-
ing, dyeing, printing or finishing of yarns or fabrics when such activities are performed prior to sale to the ultimate consumer.
( 3)
The electroplating, galvanizing, enameling, anodizing, coloring, finishing, impregnating or heat treating of metals or plastics for
sale or in the process of manufacturing.
( 3.1)
The blanking, shearing, leveling, slitting or burning of metals for sale to or use by a manufacturer or processor.
( 4)
The rolling, drawing or extruding of ferrous and nonferrous metals.
( 5)
The fabrication for sale of ornamental or structural metal or metal stairs, staircases, gratings, fire escapes or railings (not includ-
ing fabrication work done at the construction site).
( 6)
The preparation of animal feed or poultry feed for sale.
( 7)
The production, processing and bottling of nonalcoholic beverages for wholesale distribution.
( 8)
The slaughtering and dressing of animals for meat to be sold or to be used in preparing meat products for sale and the prepara-
tion of meat products including lard, tallow, grease, cooking and inedible oils for wholesale distribution.
( 9)
The operation of a sawmill or planing mill for the production of lumber or lumber products for sale. The operation of a sawmill or
planing mill begins with the unloading, by the operator of the saw mill or planing mill, of logs, timber, pulpwood or other forms
of wood material, to be used in the saw mill or planing mill.
(10)
The milling for sale of flour or meal from grains.
(10.1)
The aging, stripping, conditioning, crushing and blending of tobacco leaves for use as cigar filler or as components of smokeless
tobacco products for sale to manufacturers of tobacco products.
(11)
The publishing of books, newspapers, magazines, or other periodicals, printing, and broadcasting radio and television programs
by licensed commercial or educational stations.
(12)
The processing of used lubricating oils.
(13)
The blending, rectification or production by distillation or otherwise of alcohol or alcoholic liquors, except the distillation of alcohol
from by-products of wine-making for sole purpose of fortifying wine.
(14)
The salvaging, recycling or reclaiming used materials to be recycled into a manufacturing process.
(15)
The development or substantial modification of computer programs or software for sale to unrelated persons for their direct and
independent use.
(16)
The cleaning and roasting and the blending, grinding or packaging for sale of coffee from green coffee beans or the production of
coffee extract.
(17)
The refining, blasting, exploring, mining and quarrying for or otherwise extracting limestone, sand, gravel or slag from the earth or
from waste or stock piles or from pits or banks and the cleaning, crushing, grinding, pulverizing, sizing or screening of limestone,
sand, gravel or slag, including blast furnace slag.
(18)
Effective for tax years beginning 1-1-00, the preparation of dry or liquid fertilizer for sale.
(19)
The production, processing and packing of ice for wholesale distribution.
RESEARCH AND DEVELOPMENT EXEMPTION
“Research and Development” shall mean activities relating to the decovery of new, and the refinement of known, substances, products, processes,
theories and ideas, but shall not include activities directed primarily to the accumulation or analysis of commercial, financial or mercantile data.
DESCRIPTION OF BUSINESS ACTIVITY
(MUST BE COMPLETED EACH YEAR)
The PA Department of Revenue requires that a description of the corporation’s activities be furnished in sufficient detail to enable the taxing officials to
make determination of the validity of the claim for the manufacturing exemption. Attach separate sheet. (Must be completed in full each year).
(Any supporting data such as photographs, brochures, pamphlets or catalogues which may describe this activity should accompany this schedule.)
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