Below you will find legal rulings, by state, related to tax exemption situations.
Rotation Products versus Indiana Department of Revenue
Summary: The court ruled in favor of Rotation Products, classifying the re-manufacturing of roller bearings production of tangible personal property.
Residential Court Case
Missouri Department of Revenue versus Skinker Boulevard Corporation
Summary: The court found in favor of Skinker, allowing tax exemptions for condominium common area utilities.
Wisconsin Department of Revenue versus Greiling (1983)
Summary: The court found in favor of Greiling that greenhouse is a machine.
Ladish Malting Co. versus the Wisconsin Department of Revenue (1980)
Summary: The court found in favor of Ladish that attemporators, kilns and malt elevators contribute to the production of the product.
Pabst Brewing Company versus City of Milwaukee (1985)
Summary: The court found in favor of Pabst, classifying special areas as “machinery” rather than “buildings.”
Wisconsin Department of Revenue versus City of Fond du Lac (1987)
Summary: The court found in favor of the city, classifying shell, silos and control room were exempt from taxation.
MN legal rulings
Leeann Chin versus Commissioner of Revenue
Summary: Processing of Chicken and other Foodstuffs Qualifies for the Capital Equipment Sales Tax Refund.