· Machinery and equipment. Machinery and equipment used directly and predominantly in the production of tangible personal property for sale can be purchased exempt from sales tax using Form ST121, Exempt Use Certifie. Machinery and equipment used in the administration or distribution phases does not qualify for the exemption.
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· New York State tax law ; NYS Division of Tax Appeals ; IRS publiions ; Machinery, Equipment, Materials, and Services Used in Production Tax Bulletin ST552 (TBST552) PrinterFriendly Version (PDF) Issue Date: November 26, 2014 Introduction. This bulletin explains how sales tax applies when manufacturers loed in New York State purchase: machinery and equipment; raw .
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