Research; taxable and exempt items

# 1.

Taxable:

a. Desks, chairs, copy machines, calculators, file cabinets, typewriters, etc., used by administrative clerical personnel in support of research activities;

b. Desks, chairs, copy machines, file cabinets, work benches, storage cabinets used to store research equipment, tools, and supplies, etc., used by research personnel;

c. Heating and cooling equipment used to maintain an optimum temperature in a research facility when also used for general heating and cooling purposes;

d. Items used in the publication of research findings;

e. Items used in marketing new products resulting from research;

f. Computer hardware and taxable prewritten or modified software when used for administrative and other activities collateral to actual research activities;

g. Equipment and supplies for cleaning or sterilizing items used directly in research activities either before or after these activities;

h. Equipment and supplies used to produce items that will be used directly in research activities;

i. Technical books and journals purchased by a research facility for general reference and training purposes, or to keep research personnel informed of current scientific advancements, achievements, or events, and not purchased in connection with specific research activities.

# 2.

Exempt when used directly and exclusively in research:

a. Test tubes, flasks, reagents, microscopes, slides, and similar items;

b. Electronic instrumentation and components, laboratory tables and equipment, tools, and similar items;

c. Technical books and journals purchased by a research facility for use in performing background research for a specific research project;

d. Paper and supplies used to record research findings during the actual research process;

e. Computer hardware and software when used exclusively to store, retrieve, and process research data;

f. Protective clothing provided gratuitously to employees engaged in research activities;

g. Items used to transport or store research materials during and between various steps of research at the research facility;

h. Heating and cooling equipment used to maintain the integrity of research materials;

i. Repair parts for new equipment used during the field testing stage of research activities; and

j. Drugs, chemicals, animals, and other raw materials, including the cabinets, shelves, or cages in which these items are stored.