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 440.0360

(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.