Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0055.200

(a) MANUFACTURING AIDS

(1) In General

440.0055.200 Protective Covers. Plastic covers installed by an auto manufacturer to protect seats of new vehicles during the manufacturing process are used by the manufacturer notwithstanding that they are ultimately sold to the dealer. They are not purchased for the purpose of being incorporated into the property sold. 5/10/93.