Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(3) Matrices, Molds, Models
440.0360 Wax Models sold to a manufacturer for use in making metal casts are manufacturing aids and subject to sales tax. 2/16/54.