Industrial machinery and equipment means such machinery and equipment, including water and air pollution control equipment and solid waste disposal facilities, other than vehicular equipment, as shall be necessary, suitable, intended for, or incidental to the use to which the industrial building in or near which the machinery or equipment shall be situated is to be put.
Industrial machinery and equipment means machinery and equipment used by a manufacturer in a manufacturing establishment. Machinery is any mechanical, electrical or electronic device designed and used to perform some function and to produce a certain effect or result. The word includes not only the basic unit of the machinery but also any adjunct or attachment necessary for the basic unit to accomplish its intended function. The word also includes all devices used or required to control, regulate or operate a piece of machinery, provided such devices are directly connected with or are an integral part of the machinery and are used primarily for control, regulation or operation of machinery. Jigs, dies, tools, and other devices necessary to the operation of or used in conjunction with the operation of what would be ordinarily thought of as machinery are also considered to be “machinery.” See Deere Manufacturing Co. v. Zeiner, 247 Iowa 1264 78 N.W.2d 527 (1956). Machinery does not include buildings designed specifically to house or support machinery. Equipment is any tangible personal property used in an operation or activity. Nonexclusive examples of equipment are: tables on which property is assembled on an assembly line and chairs used by assembly line workers.
Industrial machinery and equipment means tangible personal property or other property with a depreciable life of 3 years or more that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale or is exclusively used in spaceport activities. Buildings and their structural components are not industrial machinery and equipment unless the building or structural component is so closely related to the industrial machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment itself is replaced. Heating and air conditioning systems are not considered industrial machinery and equipment, unless the sole justification for their installation is to meet the requirements of the production process, even though the system may provide incidental comfort to employees, or serves, to an insubstantial degree, nonproduction non-production activities. For example, a dehumidifier installed for the sole purpose of conditioning air in a factory, where the manufacturing of electronic components requires a controlled-humidity environment, will be considered industrial machinery and equipment. (See subsection (8)(9) of this rule.)
Examples of Industrial machinery and equipment in a sentence
Industrial machinery and equipment may not be stored where exposed to storm water.
Throughout the study we consider Chemicals and allied products (SIC 28), Industrial machinery and equipment (SIC 35), Electronic and other electric equipment (SIC 36), and Instruments and related products (SIC 38) the high-tech industries of manufacturing.
We estimate a 20Manufacturing: Food and kindred products, Chemicals and allied products, Primary and fabricated metals, Industrial machinery and equipment, Electronic and other electric equipment, Transportation equipment, and Other manufacturing (excluded in regressions focussing on manufacturing industries only).
Industrial machinery and equipment are located in maintenance and service support shops, as well as, vocational education shops throughout the District.
In Europe 14 out of 21 industries show a decrease in concentration during the same interval, and the industries that dispersed the most were: Industrial machinery and equipment, Tobacco, Instruments, Chemicals, and Electronics (Office & computing, Radio, TV & communication).
More Definitions of Industrial machinery and equipment
Industrial machinery and equipment means tangible
Industrial machinery and equipment means tangible personal property or other property that has a depreciable life of 3 years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale or is exclusively used in spaceport activities. A building and its structural components are not industrial machinery and equipment unless the building or structural component is so closely related to the industrial machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment are replaced. Heating and air conditioning systems are not industrial machinery and equipment unless the sole justification for their installation is to meet the requirements of the production process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonproduction activities “section 38 property” as defined in s. 48(a)(1)(A) and (B)(i) of the Internal Revenue Code, provided “industrial machinery and equipment” shall be con- strued by regulations adopted by the Department of Revenue to mean tangible property used as an integral part of spaceport activities or of the manufacturing, processing, compounding, or producing for sale of items of tangible personal property. The Such term includes parts and accesso- ries only to the extent that the exemption thereof is consistent with the provisions of this paragraph.
Industrial machinery and equipment means machinery and equipment used by a manufacturer in a manufacturing establishment.
Industrial machinery and equipment means tangible personal property or other property that has a depreciable life of 3 years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale. The term includes tangible personal property or other property that has a depreciable life of 3 years or more which is used as an integral part in the recycling of metals for sale. A building and its structural components are not industrial machinery and equipment unless the building or structural component is so
Industrial machinery and equipment means tangible personal property or other property that has a depreciable life of 3 years or more, that qualifies as an eligible cost under federal procurement regulations, and that is used as an integral part of the process of production of tangible personal property. A building and its structural components are not industrial machinery and equipment unless the building or struc- tural component is so closely related to the industrial machinery and equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equip- ment are replaced. Heating and air conditioning systems are not indus- trial machinery and equipment unless the sole justification for their installation is to meet the requirements of the production process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonproduction activities “section 38 property” as defined in s. 48(a)(1)(A) and (B)(i) of the Internal Revenue Code, provided such industrial machinery and equipment qualified as an eligi- ble cost under federal procurement regulations and are used as an inte- gral part of the tangible personal property production process. The Such term includes parts and accessories only to the extent that the exemp- tion of such parts and accessories is consistent with the provisions of this paragraph.
Industrial machinery and equipment means tangible personal property that has a depreciable life of 3 years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale. A building and its structural components, including heating and air-conditioning equipment are included.
Industrial machinery and equipment in part, means tangible personal property or other property that has a depreciable life of 3 years or more and that is used as an integral part in the manufacturing, processing, compounding, or production of tangible personal property for sale. See 212.08(7)(kkk)2.c., F.S.