Artical received from Moss Adams:
Effective July 1, 2014, equipment acquired for use in manufacturing or research and development could be partially exempt from California's sales and use tax under a new exemption that was recently signed into law by Governor Brown as part of Assembly Bill 93 and Senate Bill 90. Tax-exempt property could include machinery and equipment; equipment and devices used or required to operate, control, regulate, or maintain the machinery; pollution control items; and certain special purpose buildings and foundations. To qualify for the exemption, the property must be used 50 percent or more in one of the following activities:
• Manufacturing, processing, refining, fabricating, or recycling tangible personal property
• Researching and developing
• Maintaining, repairing, measuring, or testing any qualified property
Effective July 1, 2014, equipment acquired for use in manufacturing or research and development could be partially exempt from California's sales and use tax under a new exemption that was recently signed into law by Governor Brown as part of Assembly Bill 93 and Senate Bill 90. Tax-exempt property could include machinery and equipment; equipment and devices used or required to operate, control, regulate, or maintain the machinery; pollution control items; and certain special purpose buildings and foundations. To qualify for the exemption, the property must be used 50 percent or more in one of the following activities:
• Manufacturing, processing, refining, fabricating, or recycling tangible personal property
• Researching and developing
• Maintaining, repairing, measuring, or testing any qualified property