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 440.3400

(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT

(4) Miscellaneous Specific Components

440.3400 Silver Solder Used in Manufacturing Diamond Saws. A manufacturer of diamond saws purchased silver solder for the purpose of bonding diamond-impregnated steel cutting segments to the edge of a saw disc. The sale of the solder to the manufacturer was an exempt sale for resale inasmuch as the solder became an integral part of the saw. 11/12/64.