- Introduced -

SB 731 - This act exempts the following items from sales and use tax: all feed for livestock or poultry, regardless of whether the livestock or poultry is to be sold ultimately in processed form or otherwise; materials and manufactured goods which become ingredient or component parts of glass products; replacement machinery and parts; materials and equipment used in producing newspapers; electrical energy used in a material recovery processing plant, if its cost exceeds 10% of the total cost of production or if the raw materials contain at least 25% recovered materials; electrodes which are used or consumed in manufacturing or processing and have a useful life of less than one year; lubricants used exclusively for farm machinery and equipment; electrical energy or gas consumed in the manufacturing of cellular glass products; retreading or recapping equipment, supplies or materials; tire carcasses; uncured rubber; or retreaded or recapped tires sold to any business which retreads, recaps, or resells any retreaded or recapped tires; pesticides or herbicides used in the production of crops, livestock or poultry;

dog food purchased by commercial breeders; and machines and parts used in commercial, coin-operated amusement and vending businesses.

The act also specifies that a tax-exempt entity which issues improper or unauthorized project exemption certificates is liable for the tax on the personal property and materials for that project.

RUSS HEMBREE