SCS/SB 196 - This act modifies the sales and use tax exemption definition of material recovery processing plant. Under the act, a material processing plant means a facility that has as its primary purpose the recovery of materials into a useable product or a different form which is used in producing a new product and shall include a facility or equipment which is used exclusively for the collection of recovered materials for delivery to a material recovery processing plant but shall not include motor vehicles used on highways. Material recovery is not the reuse of materials within a manufacturing process or the use of a product previously recovered.

This act further modifies the sales and use tax exemption to include electrical energy or gas, whether natural, artificial or propane, water, or other utilities which are ultimately consumed in connection with the manufacturing of cellular glass products or any material recovery product produced or processed by a material recovery processing plant.


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