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Bulletin #28

Taxpayers' Information Service
July 11, 1985

Effective July 1, 1985, Public Act 85-457 provides for a trade-in allowance on the sale of certain motor-powered construction machinery and equipment.

The trade-in value of motor-powered construction equipment and machinery would be deducted from the purchase price of the new equipment or machinery before the amount of sales tax due is calculated. This exemption is the same as is currently provided for in the trade-in and sale of motor vehicles.

Examples of motor-powered equipment and machinery would include but are not limited to the following:

  • Air Compressor (portable)
  • Air Compressor (self-propelled, wheel mounted)
  • Air Compressor (shop or industrial type)
  • Air Compressor (stationary)
  • Compactors
  • Rollers
  • Conveyors (concrete)
  • Finishers (concrete floor)
  • Mixers (concrete)
  • Mixers (motor or plaster)
  • Pavers
  • Saws
  • Screeding Machines
  • Screeds
  • Surfacers
  • Vibrators
  • Cranes
  • Clamshell Excavators
  • Dragline Excavators
  • Shovels - Pull (backhoes)
  • Towers
  • Platforms
  • Pumps
  • Crawlers, Tractors
  • Chippers
  • Generators
  • Welding Machines

In addition, motor-powered hand tools used in construction would qualify for the trade-in exemption. The source of power must be an integral part of any individual unit of such equipment or machinery.