Furniture, Fixtures, and Miscellaneous Equipment
The following equipment listing provides representative examples of the type of property that should be reported under each table/sub table. This listing is intended to provide guidance in selecting the appropriate table/sub table but is not an exhaustive listing. If the item in question isn't specifically listed choose the table/sub table with property that most closely resembles the property in question.
All farm equipment, heavy equipment, manufacturing & mining equipment, oil & gas equipment, and workover-service-drill rigs should be reported under their respective property type tables.
Supplies and Materials
Taxable supplies include all tangible materials used or consumed in a business except those tangible materials which are held by a taxpayer as his stock-in-trade for sale in the ordinary course of business.
Taxable supplies do not include business inventories or raw materials used to produce a final product.
Some examples of items that should be reported as supplies and materials follow:
- Soap
- Lotion & shampoo samples in hotels or motels
- Copy paper
- Pens
- Pencils
- Note pads
- Stamps
- Envelopes
- Toner cartridges and any other office supplies
- Plastic silverware
- Paper plates
- Napkins candles
- Toilet paper
- Paper towels
- Straws
- Matches
- Coasters
- To-go boxes
- Beauty or barber shop materials
- Medical or dental materials such as:
- Syringes
- Needles
- Examining table paper
- Antiseptics
- Tape
- Adhesive Bandages
Professional Reference Materials
Any books in professional libraries, instructional videos, or manuals and like material.
Hand Held Tools
Tools that are customarily hand-held and used to construct, repair, or maintain improvements to real property or repair and maintain machinery, equipment, appliances, or other personal property. Examples of items that should be reported as hand held tools follows:
- Hammers
- Wrenches
- Screwdrivers
- Pliers
- Drills
- Saws
- Shovels
- Rakes
Non-Hand Held Tools
Tools that are not primarily held and used in the hand. Such as:
- Compressors
- Jacks
- Welders
- Ladders
- Scaffolding
- Table saws
- Snow blowers
- Lawn mowers
Four Year Life (Computerized Equipment)
Examples include:
- Computer systems
- Data processing equipment
- Servers
- Computerized medical equipment
- Video gambling machines
- Video game machines
Five Year Life (Commercial/Office Equipment)
Examples include:
- Calculating and accounting machines
- Cash registers
- Copiers
- Printers
- Typewriters
- Vending machines
- Jukeboxes
- Addressing machines
- Time recording machines
- Check endorsing machines
- Postage machines
- Fax machines
- Computer peripheral equipment
- Citizen band radios
- Mobile phones
- PBX type systems
- Phone systems
- Intercom equipment
- Mics and sound systems
- Cable tv equipment
- Specialized medical and dental equipment and tools
- Hotel, motel, apartment, and nursing home furniture and fixtures
- Janitorial equipment
- Electronic testing equipment
- Coin operated washers and dryers, video equipment, and tapes
- Cameras
- Beauty and barbershop equipment
- Carpet cleaning and shampooing equipment
- Tanning beds
- Exercise equipment
- Toning tables
- Ceramic molds
Ten Year Life (Furniture, Fixtures, and Miscellaneous Equipment
Examples include:
- Medical and dental chairs and tables
- Theatre equipment
- Stereo equipment
- Survey equipment
- Bill boards
- Garbage bins
- Gas pumps
- Bar equipment
- Restaurant equipment, furniture, and fixtures
- Bowling alleys and equipment
- Photo developing equipment
- Mortuary equipment
- Safes
- Security alarm systems
- Portable sanitation units
- Car wash equipment
- Shelving
- Chairs
- Desks
- Tables
- File cabinets
- Pictures
- Meat cutting equipment
- Cable television towers
- Ski lift equipment, and
- Any other miscellaneous furniture and fixtures
Lease/Rental Tanks
Leased or rented propane and fuel tanks
Exempt Lease/Rental Equipment
Individual items of lease or rental equipment that meet all of the following criteria:
- The acquired cost of the item is less than $15,000.
- The item is owned by a business whose primary business income is from the lease or rental of personal property to individuals wherin:
- No one customer of the business accounts for more than 10% of the total leases during a calendar year, and
- The lease of the personal property is generally on an hourly, daily, weekly, semi-monthly, or monthly basis.
Coaxial Cable
For locally assessed cable television providers to list the number of miles of television cable system transmission line.
Cable TV Service Drops
For locally assessed cable television providers to list the number of service drops to customers.
Exempt Personal Property
For use by Department of Revenue staff only
Heavy Equipment
Use the Heavy Equipment table to report the following types of equipment:
- Air Equipment
- Asphalt Finisher
- Attachments
- Auger
- Backhoe
- Bandwagon
- Batch Plant
- Belt Loader
- Blade
- Boiler
- Bucket
- Concrete Equipment
- Cranes:
- Hydraulic
- Mechanical excavator
- Tower
- Truck
- Crawler Loader
- Crawler Tractor
- Crushing Equipment
- Dewaterer
- Ditcher
- Dozer
- Dragline – Electric Shovel
- Drills
- Excavators:
- Fertilizer Applicator
- Fertilizer Sprayer
- Fertilizer Spreader
- Fertilizer Tender
- Fork Lift
- Generator
- Grader
- Grapple / Ripper – Scarifier
- Haul Units (indicate rear or bottom dump)
- Hoist
- Lift Truck
- Light Plant
- Loader
- Locomotive
- Log Loader
- Log Stacker
- Motor Scraper
- Nurse Tank
- Off-Highway Hauling Units
- Pallet Truck
- Paver
- Personnel and Maintenance Lifts
- Personnel Carrier
- Pile Driving Equipment
- Prime Movers
- Road Maintenance Equipment
- Roller
- Scale
- Screen Plant
- Silo
- Skid Steer Loader
- Skidder
- Snow Blade
- Straddle Carrier
- Sweeper and Broom
- Tamper
- Tank
- Tires
- Trackmobile
- Tractor Loader-Backhoe
- Trailers (indicate end, bottom, or side dump):
- Allied Attachment
- Coal hauler
- Equipment
- Water
- Trucks (chassis cab or rear dump)
- Wash Plant
- Welder
- Wheel Tractor
- Miscellaneous Heavy Equipment
Manufacturing and Mining Equipment
If you operate a business such as a bakery, newspaper, sawmill or meat-packing plant that alters or assembles raw materials or goods into a marketable product, report your machinery used for manufacturing, processing, packaging, printing, etc.
Farm and Ranch Equipment
Use the Farm and Ranch Equipment table to report the following types of equipment:
- Air Seeder (report size and indicate with or without cultivator)
- Backhoe Attachment
- Bale Accumulator
- Bale Feeder (indicate whether square or round tubing)
- Bale Loader
- Bale Stacker
- Bale Wagon
- Baler (indicate motor or PTO)
- Bee Hives, Boards (report quantity)
- Beet Defoliator (report number of rows)
- Beet Harvester (report number of rows)
- Beet Thinner (report number of rows)
- Beet Topper (report number of rows)
- Blade (rear-mount)
- Buncher
- Cattle Chute
- Chisel Plow (indicate if rigid or flexible)
- Combine
- Combine Header
- Corn Picker
- Cultivator (report number of rows)
- Disc
- Ditcher (indicate pull-type or 3 point)
- Dozer Front
- Drill Filler (indicate with or without auger)
- Drill Transporter
- Egg Equipment
- Electric Motor
- Fertilizer Attachment(indicate dry or liquid)
- Forage Blower
- Forage Equipment
- Forage Harvester
- Fuel, Water, Propane Tank (report number of gallons)
- Grain Auger (report length and diameter, indicate if PTO)
- Grain Drill Hitch (indicate number of units)
- Grain Dryer
- Grinder Mixer (report number of bushels)
- Hammermill
- Harrow (drag)
- Hay Rack
- Haybine
- Honey Extraction Equipment
- Hydraulic Farmhand (report cubic feet)
- Land Packer
- Leveler / Grain Drill (indicate disc or hoe and with or without fertilizer)
- Liquid Fertilizer Tank
- Loader Attachment
- Loose Stacker
- Manure Loader
- Manure Spreader
- Milk Cooling Tank (report number of gallons)
- Milking Equipment (report size)
- Milking Machine (report size)
- Mower (report length in feet )
- Mower Conditioner
- Nobel Blade
- Pickup Loader
- Planter
- Plow (indicate if spinner or oneway)
- Portable Corral (report number of feet)
- Portable Scale
- Post Driver
- Post Hole Digger (indicate PTO or hydraulic)
- Potato Digger
- Potato Harvester
- Potato Planter
- Rock Picker (indicate prong or reel)
- Rod Weeder (indicate attached or on wheels)
- Rotary Cutter
- Row Crop Planter
- Seed Cleaner
- Self Feeder Wagon
- Side Delivery Rake
- Skid Steer
- Snow Blower (indicate front end or PTO)
- Sprayer (indicate coupe, field, skid or tractor mount; report number of gallons and boom width)
- Spring Tooth (indicate attached or on wheels)
- Squeeze Chute
- Stack Feeder
- Stack Mover
- Stationary Engine (report HP )
- Stock Watering Tank
- Sub Soiler
- Swather (indicate pull-type or self propelled)
- Tool Bar (report number of shanks )
- Tractor
- Trailer (semi- mounted)
- Wagon or Trailer
- Wheel Rake (report number of wheels )
- Miscellaneous Farm Equipment
Oil and Gas Equipment
Use the Oil and Gas Equipment table to report the following types of equipment:
- Drill Rigs, Workover and Service Rigs
- Seismograph Units (Report the computerized portion in the furniture and fixtures table)
- Seismograph Allied Equipment including but not limited to:
- Geophones
- Cables
- Recorders
- Magnetometers
- Radiometers
- Oil and Gas Field Equipment including but not limited to:
- Well heads
- Valves
- Pumping units
- Triplexes or surface production
- Lift
- Recirculating pumps
- Motors
- Engines
- Drive units
- Treaters
- Heaters
- Knockouts
- Separators
- Conditioning
- Scrubbing units
- Tanks
- Walkways
- Stairs
- Storage facilities
- LACT or sales
- Recycling
- Scrubbing units
- Testing
- Injection
- Repressurising
- Secondary or tertiary recovery
- Extraction facilities
- Meter provers
- Perforators
- Acidizers
- Logging units
- Winches
- Flowlines, gathering lines, oil and gas field processing tanks
- Related oilfield equipment:
- Office, warehouse and utility buildings
- Meter houses
- Frost boxes
- Workover and service rig allied equipment not included in the reported cost of the rig