Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(a) IN GENERAL
570.0140 Experimental Use of Raw Materials. Mere specification testing of raw materials purchased out of state, prior to its incorporation into a manufactured product for resale, does not amount to a taxable use. However, where such material is utilized in research efforts testing the quality of other products of an experimental nature, a taxable use results. 6/1/55.