H.B. No. 440 Summary

• Authorizes sales tax exemptions for property and services used to clean or maintain manufacturing machinery and equipment at manufacturing facilities.

• Exempts employment services used to operate manufacturing machinery, where personnel are supplied to perform work under the purchaser's supervision in a manufacturing operation.

• Adds new items to the definition of "thing transferred" in manufacturing operations, specifically including equipment and services for cleaning/maintaining machinery and employment services for machinery operation.

• Applies to transactions occurring on and after the first day of the first month beginning at least thirty days after the act's effective date.