Wis. Admin. Code § Tax 11.39 — Manufacturing

Tax 11.39(1) (1) Definitions.

Tax 11.39(1)(a) (a)

Tax 11.39(1)(a)1. 1. Manufacturing means the production by machinery of a new article of tangible personal property or item or property under s. 77.52 (1) (b) or (c) , Stats., with a different form, use, and name from existing materials, by a process popularly regarded as manufacturing.

Tax 11.39(1)(a)2. 2. Manufacturing does not include storing raw materials or finished units of tangible personal property or items or property under s. 77.52 (1) (b) or (c) , Stats., research or development, delivery to or from the plant, or repairing or maintaining plant facilities.

Tax 11.39(1)(b) (b) “Plant” as defined in s. 77.51 (10b) , Stats., means a parcel of property or adjoining parcels of property, including parcels that are separated only by a public road, and the buildings, machinery, and equipment that are located on the parcel, that are owned by or leased to the manufacturer. Plant inventory does not include unsevered mineral deposits as provided in s. 77.51 (10c) , Stats.

Tax 11.39(2) (2) Scope of manufacturing.

Tax 11.39(2)(a) (a) Manufacturing:

Tax 11.39(2)(a)1. 1. Begins with conveying of raw materials and supplies from plant inventory to the place where the work is performed in the same plant and ends with conveying finished units of tangible personal property or items or property under s. 77.52 (1) (b) or (c) , Stats., to the point of first storage in the same plant.

Tax 11.39(2)(a)2. 2. Includes conveying work in progress directly from one manufacturing operation to another in the same plant.

Tax 11.39(2)(a)3. 3. Includes testing or inspecting, throughout the manufacturing process, the new article of tangible personal property or item or property under s. 77.52 (1) (b) or (c) , Stats., that is being manufactured.

Tax 11.39(2)(a)4. 4. Includes storing work in progress in the same plant where the manufacturing occurs.

Tax 11.39(2)(a)5. 5. Includes assembling finished units of tangible personal property or items or property under s. 77.52 (1) (b) or (c) , Stats.

Tax 11.39(2)(a)6. 6. Includes packaging a new article of tangible personal property or item or property under s. 77.52 (1) (b) or (c) , Stats., if the manufacturer or another person on the manufacturer’s behalf performs the packaging and if the packaging becomes part of the new article as it is customarily offered for sale by the manufacturer.

Tax 11.39(2)(b) (b) Manufacturing does not include storing raw materials or finished units of tangible personal property or items or property under s. 77.52 (1) (b) or (c) , Stats., delivery to or from the plant, repairing or maintaining facilities, or research and development.

Tax 11.39(3) (3) Manufacturers. Manufacturers ordinarily include the following:

Tax 11.39(3)(a) (a) Asphalt plants.

Tax 11.39(3)(b) (b) Bakeries.

Tax 11.39(3)(c) (c) Battery makers.

Tax 11.39(3)(d) (d) Breweries and soda water bottling plants.

Tax 11.39(3)(e) (e) Candy factories.

Tax 11.39(3)(f) (f) Cement and concrete plants.

Tax 11.39(3)(fr) (fr) Cheese cutting and repackaging plants.

Tax 11.39(3)(g) (g) Chemical processing plants.

Tax 11.39(3)(h) (h) Concrete block and tile producers.

Tax 11.39(3)(i) (i) Creameries and instant milk producers.

Tax 11.39(3)(j) (j) Dairies and cheese plants.

Tax 11.39(3)(jd) (jd) Dental labs.

Tax 11.39(3)(jr) (jr) Ductwork fabricators.

Tax 11.39(3)(k) (k) Electric generating companies.

Tax 11.39(3)(L) (L) Flour and feed mills, including mobile units.

Tax 11.39(3)(m) (m) Food processing plants, canning and freezing.

Tax 11.39(3)(n) (n) Foundries.

Tax 11.39(3)(o) (o) Glass making plants.

Tax 11.39(3)(oc) (oc) Grain dryers.

Tax 11.39(3)(om) (om) Heat treaters and metal platers performing these services on semi-finished products furnished by manufacturers.

Tax 11.39(3)(os) (os) Hide curers.

Tax 11.39(3)(p) (p) Limestone calcination plants.

Tax 11.39(3)(q) (q) Machine and equipment producers.

Tax 11.39(3)(r) (r) Malting plants.

Tax 11.39(3)(s) (s) Meat packing and processing plants.

Tax 11.39(3)(t) (t) Motor vehicle and aircraft factories.

Tax 11.39(3)(u) (u) Oil refineries.

Tax 11.39(3)(v) (v) Paint factories.

Tax 11.39(3)(w) (w) Paper making plants.

Tax 11.39(3)(wd) (wd) Persons engaged in snowmaking for a ski hill.

Tax 11.39(3)(wr) (wr) Photofinishers.

Tax 11.39(3)(x) (x) Printers.

Tax 11.39(3)(y) (y) Sawmills.

Tax 11.39(3)(z) (z) Scrap processors.

Tax 11.39(3)(za) (za) Shoe and clothing factories.

Tax 11.39(3)(zb) (zb) Smelting and steel mills.

Tax 11.39(3)(zc) (zc) Tanneries.

Tax 11.39(3)(zd) (zd) Tool and die making plants.

Tax 11.39(3)(ze) (ze) Persons engaged in crushing, washing, grading and blending sand, rock, gravel and other minerals.

Tax 11.39(3)(zf) (zf) Persons engaged in ore dressing, including the mechanical preparation, by crushing and other processes, and the concentration, by flotation and other processes, of ore, and beneficiation, including but not limited to the preparation of ore for smelting.

Tax 11.39(3)(zg) (zg) Tire retreaders.

Tax 11.39(4) (4) Nonmanufacturers. Nonmanufacturers ordinarily include the following:

Tax 11.39(4)(a) (a) Contractors, when engaged in real property construction activities and installing or repairing tangible personal property or items or property under s. 77.52 (1) (b) or (c) , Stats.

Tax 11.39(4)(c) (c) Farmers.