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 440.0798

(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.