Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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U

570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY

Annotation 570.0405

(a) IN GENERAL

570.0405 Testing—Computers. When computers are taken off the production line and utilized for testing other components, such as plug-in boards and trunk lines, a taxable intervening use takes place. The fact that the company sometimes tests, improves, and refines the computers as a result of their being in the testing area does not alter the fact that a taxable use of the machinery is made prior to its being covered and sold. 9/29/78.