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
440.0960 Chaplets. Chaplets, a metal device used in foundries for holding a core or section of a mold in place, are used as manufacturing aids and are, accordingly, purchased for use rather than for resale and sales thereof to manufacturers are subject to sales tax. 12/14/54.