Wisconsin – Manufacturing and Biotechnology Exemptions

SALT Report 1322 – The Wisconsin Department of Revenue Issued a reminder that the manufacturing and biotechnology exemption became effective on January 1, 2012.
Purchases of the following items are now exempt:
  • Machinery and equipment, including attachments, parts, and accessories, that are sold to persons who are engaged primarily in manufacturing or biotechnology in Wisconsin and are used exclusively and directly in qualified research.
  • Tangible personal property and certain other items that are sold to persons who are engaged primarily in manufacturing or biotechnology in Wisconsin, if the property or item is consumed or destroyed or loses its identity while being used exclusively and directly in qualified research.
  • Machines and specific processing equipment, including accessories, attachments, and parts for the machines or equipment, that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by any such entity in qualified research or manufacturing, and
  • The items listed in sec. 77.54(3m)(a) to (m), which includes:  medicines, semen for artificial insemination, fuel, and electricity that are used exclusively and directly in raising animals that are sold primarily to a biotechnology business, a public or private institution of higher education, or a governmental unit for exclusive and direct use by  any such entity in qualified research or manufacturing.