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.