manufacturing or processing plant or facility definition
manufacturing or processing plant or facility means a single, fixed location owned or controlled by a manufacturing or processing business that consists of one or more structures or buildings in a contiguous area where integrated production operations are conducted to manufacture or process tangible personal property to be ultimately sold at retail. Such term shall not include any facility primarily operated for the purpose of conveying or assisting in the conveyance of natural gas, electricity, oil or water. A business may operate one or more manufacturing or processing plants or facilities at different locations to manufacture or process a single product of tangible personal property to be ultimately sold at retail;
manufacturing or processing plant or facility means a single, fixed location owned or controlled by a manufacturing or processing business that consists of one or more structures or buildings in a contiguous area where integrated production operations are conducted to manufacture or
manufacturing or processing plant or facility means a single, fixed location owned or controlled by a manufacturing or processing business that consists of one or more structures or
More Definitions of manufacturing or processing plant or facility
manufacturing or processing plant or facility means a single, fixed location owned or controlled by a manufacturing or processing
manufacturing or processing plant or facility means a single, fixed location owned or controlled by a manufacturing or processing business that consists of one or more structures or buildings in a contiguous area where integrated production operations are conducted to manufacture or process tangible personal property to be ultimately sold at retail. Such term shall not include any facility primarily operated for the purpose of conveying or assisting in the conveyance of natural gas, electricity, oil or water. A business may operate one or more manufacturing or processing plants or facilities at different locations to manufacture or process a single product of tangible personal property to be ultimately sold at retail. . . . K.S.A. 2005 Supp. 79-3606(kk)(2)(C). Facilities that are "primarily operated for the purpose of conveying or assisting in the conveyance of natural gas" include compressor stations, gathering systems, interstate and intrastate pipelines, distribution systems, and all of the equipment that is operated as part of those facilities. (See above www.williams.com --- "Gathering systems collect raw (unprocessed) gas at the wells and transport to processing plants or other separation and purification facilities."; www.aga.org --- "A gathering system may need one or more field compressors to move the gas to the pipeline or the processing plant. A compressor is a machine driven by an internal combustion engine or turbine that creates pressure to "push" the gas through the lines. Most compressors in the natural gas delivery system use a small amount of natural gas from their own lines as fuel."). Because the statute directs that a pipeline or compressor station cannot qualify as a "manufacturing or processing plant or facility," the equipment located in them cannot be part of an "integrated production operation" for purposes of the exemption. Nonexempt equipment includes scrubbers, compressors, dehydration equipment, and any other equipment that is operated as part of a pipeline or compressor station. This equipment is taxable even though it removes solids and liquids from the natural gas stream. (See above www.ngsa.org --- "The natural gas used by consumers is composed almost entirely of methane. However, natural gas found at the wellhead, although still composed primarily of methane, is by no means as pure. . . . Whatever the source of the natural gas, once separated from crude oil (if present) it commonly exists in mixtures with other hydrocarbons; principally ethane, propane, butane, and p...
manufacturing or processing plant or facility means a single,