Form M-P - Wisconsin Manufacturing Personal Property Return - 2013 Page 5
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M&E TAXABLE / EXEMPT REFERENCE LIST
TAXABLE STORAGE & MATERIAL HANDLING
All shipping and receiving equipment.
All raw material storage equipment (racks, tanks, etc.), including refrigeration.
All finished product storage equipment, including refrigeration.
Equipment used for storing work‑in‑process more than three days.
Forklifts that are used in the warehouse.
Hopper-feed tanks that are freestanding from an exempt machine.
EXEMPT STORAGE AND MATERIAL HANDLING
Equipment used for storing work in process less than three days.
Hopper‑feed tanks directly affixed to an exempt machine.
Forklifts/conveyors used 95% for moving material to, along or from the production line.
High density sequencing systems that move, store and retrieve printed materials within the production process.
TAXABLE MAINTENANCE EQUIPMENT
Equipment to maintain and repair production machines.
Equipment to maintain and repair buildings and yard.
Equipment for plant housekeeping, safety or communication.
Clean-in-place equipment (CIP) – Not imbedded in production machinery.
TAXABLE RESEARCH AND DEVELOPMENT
Equipment for developing new products or improving existing products.
Pilot plants where the sample product is not sold to customers.
Equipment for designing specifications for products at testing labs.
Creative work by authors, artists, ad agencies, photographers, etc.
OTHER EXEMPT EQUIPMENT
Quality control equipment used for testing the product manufactured (not raw material).
Power wiring.
Motors, compressors and computers that exclusively power or operate exempt machines.
Process piping.
Packaging equipment, including in-house printing of labels, instructions, and manuals.
Hand tools used with exempt machines, but not for repair or maintenance.
Spare production line machines and parts.
Computers used in manufacturing process. (See Schedule C.)
OTHER TAXABLE EQUIPMENT
All boilers, generators, and transformers.
Equipment used to check the specifications of raw material received.
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