This class will cover, in detail, the sales tax exemption for purchases of equipment used in the manufacturing process. Parts and repair labor for MME is included in this topic. Discussion will include qualifying manufacturing operations and which equipment qualifies for the exemption. A portion of the session will be dedicated to contractors who annex or install MME, or perform repairs on MME. Instructors will help participants complete tax returns for a variety of scenarios. This session will benefit anyone operating a manufacturing facility or anyone who provides equipment, parts, or repairs to manufacturing operations.