Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(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.