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Oil and Gas Industry – Truck-Mounted Service Rigs Non-Taxable List
This list is specific only to a truck-mounted service rig.
Purchases or leases of these items by someone commercially and regularly engaged in the exploration, discovery or development of petroleum or natural gas are exempt from PST. All parts and equipment integrated into the rig are eligible for exemption. The machinery or equipment must be used over 90% of the time in those activities.
This is not a complete list. Items not on this list may be found on one of our other lists for the oil and gas industry. The other lists are:
If an item is not on any of these lists and you are unsure how tax applies, please contact us.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
- A legs
- Arm - raising
- Axle - driving, steering, tag
- Bales (links)
- Basket - rod
- Battery box
- Beam - load
- Bits - drill
- Blocks - includes travelling
- Blowout preventers (BOPs)
- Board - tubing
- Boilers - required for heating blowout preventers (BOPs)
- Building, support - when used as weather-related protective covering for equipment such as electrical generators or blow out protector controls or for pumps
- Cab
- Cable - electrical only if integrated into the rig or machinery
- Carrier
- Casing - includes casing jack
- Cat head
- Catwalks
- Cement pads that are a part of a drilling rig or derrick
- Choke manifold
- Circulating system - includes discharge and return lines
- Collars - drill
- Controls - mast
- Couplings
- Crown block and sheaves
- Crown cage
- Derrick
- Derrick ladder and safety line
- Diesel power generating systems
- Discharge and return lines of a circulating system
- Distribution panel - electrical that controls the electrical distribution for the entire rig package
- Divider, power - splitter that diverts rig power to either road function or drawworks function
- Doghouses - portable
- Drawworks
- Drill - bits, collars, line, spool, pipe
- Driller's platform and control panel
- Drives - top; rotary and pump
- Driving axle
- Drum - main (drill), swab also known as sand line drum, part of the drawworks
- Electrical cable (only if integrated into the rig or machinery), distribution panel, electrical generating systems
- Electrical distribution panel
- Elevators - equipment used for handling pipe and other drillstring components
- Engines on pump trucks when the engine is used over 90% of the time to power the pumping unit on the truck to extract fluids/muds from the well site; the deck, pump, tank, line controls, winch, manifold drop box and precharge pump are included
- Fast line
- Fittings
- Flare tanks and lines
- Float equipment
- Floor - working
- Foundations - support
- Fuel tanks - if integrated, or stand alone fuel tank fully integrated and serving as the direct fuel supply for the drilling rig
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- Gauges - engine
- Generating systems - diesel power, electrical
- Geronimo and escape line
- Guy and sway lines
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- Heat exchangers - only if integrated into the rig or machinery
- Hoisting equipment
- Hooks and swivels - part of overhead equipment used to hoist and lower tubulars from the well
- Hydromatic tank
- Hydraulic tank
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- Kelly - lines, valves
- Kelly and kelly bushings
- Leveling jacks and pedestal
- Lights
- Lines - catline, drill, flare, loadline, geronimo and escape, sandline, spool, tong
- Links (bales)
- Load beam and matting
- Load - lines
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- Main - drum (also known as a drill drum)
- Manifold - choke, valve that is an integral piece of the high pressure pumping system
- Mast - controls
- Matting - load
- Mats - support (see our Taxable List - Oil and Gas Industry)
- Motors - traction, mud
- Mud - mixers, tank, manifold, motors
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- Pedestal - leveling
- Pickers
- Pipe arm that is an integral part of the drilling rig
- Portable doghouse
- Power - tongs and jaws (also see Tongs )
- Power divider (splitter that diverts rig power to either road function or drawworks function)
- Power take-off (a component in the drive train that allows the transfer of power from the transmission to the hydraulic systems)
- Preventers - blowout (BOP)
- Pump lines and valves that run from the mud pump to well
- Pump truck parts, such as pumps, tanks, lines, pipes, controls, manifolds, drop boxes, mixing hoppers, valves, engines, and transmissions (but not including the automotive unit on which the equipment is transported)
- Pump units - includes submersible trash or sump
- Pumps
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- Raising arm; raising rams
- Ram thread protectors - telescoping
- Return and discharge lines of a circulating system
- Rod basket
- Rotary and pump drives
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- Safety valves - used for well control that are a part of the equipment on the service rig
- Sand line drum
- Sandline - also known as sand line
- Separators
- Shale shakers
- Spools - includes drill line spool
- Steering axle
- Substructure
- Support buildings - when used as weather-related protective covering for equipment such as electrical generators or blow out protector controls or pumps
- Support mats and foundations
(see our Taxable List - Oil and Gas Industry)
- Swab drum also known as sand line drum, part of the drawworks
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- Tag axle
- Tanks - fuel (only if integrated), hydromatic, hydraulic, stand alone fuel tank fully integrated with drilling rig that serves as the direct fuel supply for the rig
- Telescoping ram hydraulic arm
- Thread protectors
- Tong line
- Tongs - power, power and jaws; back-up and integral, rod
- Top drives
- Traction motors
- Transmission - for the service rig
- Tubing - board, slips
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- Vacuum units
- Valve - outlet, manifold (integral part of the high pressure pumping system)
- Weight indicator
- Wellhead
- Winches
- Working floor
Last Revised: February 2009
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