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 440.1720

(a) MANUFACTURING AIDS

(7) Miscellaneous Specific Aids

440.1720 Stakes—Ties and Fasteners, sold retailer-nursery to support trees while in nursery, are used in producing, and tax applies to sale. 11/10/50.