Ruling 89-136, Machinery
This information is not current and is being provided for reference purposes only
This Ruling has been obsoleted in part by AN 94(5)
Refrigeration of apples to prevent deterioration is exempt machinery used directly in agricultural production. The purchase of a compressor to replace the old compressor in the refrigerator qualifies for a refund of sales and use tax.
Public Act No. 89-123 provides a sales and use tax exemption for purchases of tangible personal property by farmers for exclusive use in agricultural production effective October 1, 1989.
TIMOTHY F. BANNON
COMMISSIONER
October 10, 1989