117-174.173 Electrical Machinery Purchased by Paper Manufacturers.
Electricity is tangible personal property and is characterized as such in the law.
Therefore, its production is considered as manufacturing and all machinery used for the generation, such as boilers, engines, condensers, generators, and transformers and their attachments, are exempt. Electrical equipment used as direct controls of machinery used in manufacturing is considered as part of manufacturing machinery and as such is exempt. All transformers, whatever used, are exempt. All wires, fixtures, etc., used in lighting are taxable.