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
(7) Miscellaneous Specific Aids
440.0798 Abrasive Pads—Ophthalmic. Abrasive pads used to grind lenses are consumed by the ophthalmic lens laboratory. Since the laboratory is the consumer, tax applies to the sale of the pads to it. 2/18/92.