Industrial processing definition
Industrial processing means the activity of converting or conditioning tangible personal property by changing the form, composition, quality, combination, or character of the property for ultimate sale at retail or for use in the manufacturing of a product to be ultimately sold at retail. Industrial processing begins when tangible personal property begins movement from raw materials storage to begin industrial processing and ends when finished goods first come to rest in finished goods inventory storage.
Industrial processing means that term as defined in section 4t of the general sales tax act, 1933 PA 167, MCL 205.54t, or section 4o of the use tax act, 1937 PA 94, MCL 205.94o. Industrial processing does not include the generation, transmission, or distribution of electricity for sale.
Industrial processing means the activity of converting or conditioning tangible personal property by changing the form, composition, quality, combination, or character of the property for ultimate sale at retail or
More Definitions of Industrial processing
Industrial processing means the activity of converting or conditioning tangible personal property by
Industrial processing means any industrial or large-scale process or operation which has the effect of altering the character, nature or composition of any commodity to which this Act applies; and
Industrial processing means the activity of converting or conditioning tangible personal property by changing the form, composition, quality, combination or character of the property for ultimate sale at retail or use in manufacturing of a product to be ultimately sold at retail.
Industrial processing means the activity of converting or conditioning tangible personal property by changing the form, composition, quality, combination, or character of the property for ultimate sale at retail or for use in the manufacturing of a product to be ultimately sold at retail or affixed to and made a structural part of real estate located in another state. Industrial processing begins when tangible personal property begins movement from raw materials
Industrial processing means the conversion or condi- tioning of tangible personal property by changing the form, composition, quality, combination, or character of the prop- erty for ultimate sale at retail or for use in the manufacturing of a product to ultimately be sold at retail. Industrial pro- cessing does not include the generation of electricity for sale.
Industrial processing means the use of land and or buildings for processing activities of an industrial nature such as; meat processing and locker plants, brewery, distillery and winery, coal tipple, concrete and asphalt plants, dairy, feed mill, food and beverage processing, grain elevator, grain mill, sand and gravel processing, peat moss processing, petroleum and gas processing facilities and similar industrial processing uses; abattoir(s) and tanneries are excluded from this definition;
Industrial processing means that term as defined in section 4t of the general sales tax act, 1933 PA 167, MCL 205.54t, or section 4o of the use tax act, 1937 PA 94, MCL 205.94o. See Treasury Revenue Administrative Bulletin 2000–4 which can be found by going to the the Michigan Department of Treasury home page, www.michigan.gov/treasury and clicking on Revenue Administrative Bulletins on the right side. MCL 211.9m and the other statutes cited provide that industrial processing does not include the generation of electricity for sale but does include the activity of converting or conditioning tangible personal property by changing the form, composition, quality, combination, or character of the property for ultimate sale at retail and begins when tangible personal property begins movement from raw materials storage to begin industrial processing and ends when finished goods first come to rest in finished goods inventory storage.