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exempt under the manufacturing machinery exemption because the exemption does not require the machinery or machine tools to be used exclusively in an exempt manner. GIL-16-012 Distributor Fees Payment of the annual renewal fee is not subject to tax because no tangible personal property is sold. General Pacific offers a complete line of integrated metering systems and instrumentation provided by Badger Meter, Inc. GIL-07-020 Installation and Transportation Charges Discussion of various aspects of retailer's sale, installation, and transportation of product. GIL-15-007 Leases of Low-Emitting Heavy Vehicles A long-term lease is treated as a sale; therefore, sales and use tax exemptions apply to long-term lease payment. A transportation charge must fairly reflect the cost chesdan's pizza homer glen coupons of transportation.
If the term of the lease is more than three years, the lease is considered a sale and the lessor may purchase the property without paying tax and collect tax on each lease payment paid by the lessee. GIL-07-017 Call Center Services Call center services are non-taxable services.