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 440.0280

(a) MANUFACTURING AIDS

(3) Matrices, Molds, Models

440.0280 Matrix Material and Resin Powder. "Matrix Material" and "Phenolic Resin Powder," used in conjunction with a rubber compound and canvas backing in the production of rubber printing plates and box-die molds, do not become part of the finished product, and the sale of these items to the user is subject to tax. 9/28/55.