Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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347.0000 MANUFACTURING EQUIPMENT—Regulation 1525.2

Annotation 347.0150

347.0150 Business Activity Partially Nonmanufacturing. A taxpayer operates a photocopying and computer printing business. Photocopying falls within Code 7334, nonmanufacturing Standard Industry Classification (SIC) Code. The "manufacturing equipment" exemption applies only to equipment used in manufacturing activities, SIC codes between 2000 and 3999. If the computer printing activity, a manufacturing activity, is significant within the meaning of Regulation 1525.2(c)(5)(B)(2)(a), equipment purchased for use in that activity qualifies for the exemption provided in section 6377 if the other requirements for exemption are met. 1/26/95.