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

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.

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