Ordinance 2010-1585 - Laserfiche WebLink

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N. Internet access services. 0. Labor: The sale of labor when sold with tangible personal property, if such labor is stated separately on the invoice from the tangible personal property sold; except that manufacturing or fabricating or other processing labor is never exempt. P. Livestock and livestock feed: The sale of cattle, sheep, lambs, poultry, fish for stock purposes, swine and goats; and the sale of mares and stallions for breeding purposes. All sales of feed for livestock or poultry and all sales of seeds to farmers, ranchers, truck farmers, florists and horticulturists who sell the crops resulting from the propagation of such seeds or use such crops as feed for livestock or poultry. Q. Manufacturing or compounding: Sales of tangible personal property to a person engaged in the business of manufacturing, compounding for sale, profit or use, any article, substance or commodity: 1. Which tangible personal property is actually and factually transformed by the process of manufacturing or compounding; and 2. Which tangible personal property becomes by the manufacturing or compounding process, a necessary and recognizable ingredient, component and constituent part of the finished product; and 3. Whose physical presence in the finished product is essential to the use thereof in the hands of the ultimate consumer. With regard to the sale of tangible personal property sold to a person engaged in the business of manufacturing or compounding for sale, profit or use of food products, such tangible personal property is exempt from taxation under this section when: i. It is intended that such property become an integral or constituent part of a food product which is intended to be sold ultimately at retail for human consumption; or ii. Such property, whether or not it becomes an integral or constituent part of a food product, is a chemical, solvent, agent, mold skin casing, or other material, is used for the purpose of producing; or inducing a chemical or physical change in a food product or is used for the purpose of placing a food product in a more marketable condition and is directly utilized and consumed, dissipated, or destroyed, to the extent it is rendered unfit for further use, in the processing of a food product which is intended to be sold ultimately at retail for human consumption. R. Medical supplies. S. Motor fuels: The sale of motor fuels upon which there has been accrued or paid the tax prescribed by Article 27 of Title 39 of the Colorado Revised Statutes. 17