Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0960

(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.