Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0243

(a) MANUFACTURING AIDS

(2) Thinners, Solvents, Reducers, Carriers

440.0243 Tooling Supplied by Customer. An out-of-state customer furnishes tooling to a California manufacturer for use by the manufacturer in producing goods for the customer. The California manufacturer has no liability for any tax that may be due with respect to the tooling, provided the manufacturer did not fabricate or purchase the tooling. 5/27/88.