MANUFACTURER`S EXEMPTION CERTIFICATE

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MANUFACTURER’S EXEMPTION CERTIFICATE
PO46306
Instructions: This certificate should be completed by the purchaser and given to the seller for retention as part of the seller’s records.
X
SINGLE PURPOSE
CONTINUOUS
The undersigned manufacturer hereby claims exemption on the purchase, lease or rental of tangible personal property or taxable services from
SWECO, DIVISION OF M-I LLC, FLORENCE, KY
(Name of Seller or Lessor)
based upon the proposed exempt use of the item purchased as shown below:
1. Containers and other packing, packaging and shipping materials actually used to transfer merchandise to customers of the
purchaser.
2. Tangible personal property becoming an ingredient or component part of an article of tangible personal property in any form
destined for sale.
3. Tangible personal property which is consumed or destroyed or loses its identity in the manufacture of tangible personal property
destined for sale, but this shall not include fuel or electricity.
X
4. Machines and specific processing equipment and repair parts or replacements thereof, exclusively and directly used by a
manufacturer in manufacturing tangible personal property.
5. The service of repairing, installing, and maintaining machines and specificed processing equipment, which property the undersigned
would be authorized to purchase without tax, at the time of service is performed thereon. Repair tools are not exempt.
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If “continuous” exemption is checked above, this certificate shall continue in force until revoked and shall be considered a part of each order
given to the above named seller or lessor. A continuous exemption certificate can only be voided for a particular transaction by a separate
letter, which accompanies the purchase order, explaining the inapplicability of the certificate. Use of this certificate does not exempt sales of
taxable items for uses other than certified above. Misuse of this certificate by the seller, lessor, buyer, lessee or other representative may
constitute a misdemeanor.
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Manufacturer’s Business Name
Scientific Protein Laboratories, Inc.
Principal Product Manufactured
Bulk Pharmaceutical Manufacturer
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Manufacturer’s Street Address
City
700 East Main Street/PO Box 158
Waunakee,
State
Wisconsin
Zip Code
53597
___________________________________________________________________________________________________________________
Authorized Signature
Dennis Hirst
Title
Purchasing Supervisor
Date
08/01/07
___________________________________________________________________________________________________________________
CAUTION: This form is designed solely for use by manufacturers and should not be accepted from any person or entity not engaged in
manufacturing. For purposes of Wisconsin sales taxation, “manufacturing” is defined as “The production by machinery of a new article with a
different form, use and name from existing materials by a process popularly regarded as manufacturing.”
EXCLUSION: Some examples of activities which are not considered to be manufacturing within this definition are farming, construction
contracting, automotive engine rebuilding, operating restaurants, operating dental laboratories, logging, mining and scrap yard operating. This
list is not intended as all inclusive.
This form cannot be used to exempt certain items, even though the purchase is made by a known manufacturer. For example:
(a) Items which the seller knows will not be used for any of the five exemptions covered by this form or,
(b) Items which by their very nature, do not come within any of the five exemptions covered, such as automobiles, or highway trucks and
tractors, sweeping compound, clean towel service, articles or wearing apparel worn for the comfort or welfare of the employe, and coal, coke,
acetylene, oxygen, fuel oil, etc. used as fuel.
Questions: If either the purchaser or the seller has any questions regarding the completion or use of this exemption certificate, please call
(608) 266-2776, or write to the Wisconsin Department of Revenue, P.O. Box 8902, Madison, WI 53708-8902.
S-207m(R. 4-91)
This Form May Be Reproduced
Wisconsin Department of Revenue
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