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 440.3194

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3194 Materials Used in the "Capping" Step of the Manufacture of Synthetic DNA. The materials used in the capping process may be purchased for resale. While the capping materials are purchased for the purpose of preventing failure sequences from spreading in subsequent coupling steps, they are purchased expressly for the purpose of being incorporated in the synthetic DNA and a portion of the product is, in fact, incorporated into the finished product. The "beneficial effect" on the finished product is that the synthetic DNA will not then express a protein, which is not desired by the customer. 11/12/97. (M99–1).