Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
347.0000 MANUFACTURING EQUIPMENT—Regulation 1525.2
347.0875 Related Company in Similar Business. An existing company related to a newly-formed company has been operating in the state within the same division of the Standard Industry Classification Code. The new company does not qualify for exemption provided for in section 6377 even if the existing company uses different technologies and manufactures different products. 3/10/95.