Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
347.0000 MANUFACTURING EQUIPMENT—Regulation 1525.2
347.0860 Recycling of Property. A company's "repairing/dismantling" operations involve the disassembly of metal parts for sale to a recycling plant and not any actual reprocessing or transformation of scrap parts to other raw materials. This type of activity does not qualify as "recycling" and, therefore, does not qualify for the "repairing/dismantling" partial sales tax exemption set forth in section 6377. 10/24/94.