How do I properly document an exempt sale or purchase of machinery and equipment used for manufacturing, production agriculture, or coal and aggregate mining?

Use Form ST-587, Equipment Exemption Certificate, to document an exempt sale or purchase of tangible personal property that will be used for any of the following exempt purposes:

  • manufacturing or assembling of tangible personal property for wholesale or retail sale or lease, including graphic arts production;
  • production agriculture;
  • coal and aggregate exploration and related mining, off-highway hauling, processing, maintenance, and reclamation.

Effective July 1, 2019, the manufacturing machinery and equipment exemption includes production related tangible personal property.

The seller must maintain a copy of Form ST-587 in its records.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.