Welcome to Boumans & Associates, Inc.

REDUCE THE COST OF YOUR CAPITAL PROJECTS

HOW? BY CUTTING SALES TAX PAYMENTS

PREVENT COSTLY CAPITAL BUDGET OVERRUNS!
Call Donald Boumans at: 409-722-8615 for further Details

We’ll use our SAP knowledge, 24 yrs of Texas Plant experience and the State’s Sales Tax Exemptions* to uncover unnecessary sales tax your projects have paid or are currently paying to the State
We can show you how to free up extra funds for staffing, expediting and general project contingencies
We’ll review past and current Purchases Orders for unnecessary sales tax payments
We can assist you in getting that Sales Tax refund, thereby reducing project costs
Our Unique and effective training can also be provided to your project purchasing team to avoid overpaying Sales Tax in the future.
Statute of Limitations : 4 yrs from payment date
REMEMBER: The Funds belong to Your Capital Budget NOT the State’s
*SOURCE: Texas Comptroller of Public Accounts

TEXAS MANUFACTURING EXEMPTIONS

SOURCE : Texas Comptroller of Public Accounts

What’s Exempt ?

The manufacturing exemption applies to machinery or equipment that causes a physical or chemical change in a product in order to make it saleable.

The manufacturing process generally begins with the first activity that changes the raw materials or ingredients and ends with the packaging of the tangible personal property as it will be sold.

Besides manufacturing equipment, services performed directly on a manufactured item prior to its distribution for sale and component parts for qualifying equipment also qualify for sales tax exemption.

What’s not exempt ?

Non-qualifying machinery, equipment, supplies and labor.

Statute of Limitation : Four years from payment date

CAPITAL PROJECTS: TAXABLE AND NON-TAXABLE SERVICES, MATERIALS & EQUIPMENT EXAMPLES
	SOURCE : Texas Comptroller of Public Accounts

	SERVICE DESCRIPTION	LABOR	MATERIAL

	New Construction/Increase Plant Output (MFg)	Non-taxable	Non-taxable
	New Construction (Non Manufacturing)	Non-taxable	Taxable
	Professional Services	Non-taxable	N\A
	Demolition	Non-taxable	Non-taxable
	Turnarounds and other Scheduled Maintenance for Tie-ins etc	Non-taxable	Non-taxable
	Rental with Operator	Non-taxable	Non-taxable


	MATERIALS AND EQUIPMENT	INSIDE	OUTSIDE
		BATTERY LIMITS	BATTERY LIMITS

1	Manufacturing Equipment\Piping	Non-taxable
2	Pollution Control	Non-taxable	Non-taxable
3	Tankage	Taxable	Taxable