What manufacturing property is taxable?
A manufacturer’s land, buildings, office furniture and fixtures, office equipment such as photocopiers and supplies used for the office and factory are taxable. Beginning with the 1999 assessment, Section 70.11(39), Wis. Stats. exempts computers, software and electronic peripheral equipment from personal property taxation. Activities of a manufacturer that are taxable include the following: storage; machine repair and maintenance; research and development; plant communication; providing electricity for any purpose (except power wiring); equipment used to check specifications of raw material; maintenance of buildings and grounds; providing hot water or steam for heat, power or manufacturing; and providing gas for lighting or fuel. M and E used for both taxable and exempt activities is taxable if more than 5% of the use is in the taxable function.
