Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(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.