Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2017
Sales and Use Tax Annotations
570.0000 USE OF PROPERTY IN STATE AND USE TAX GENERALLY
(a) IN GENERAL
570.0440 Withdrawals from Manufacturer's Inventory. A manufacturer of scientific research machines withdraws machines from inventory and uses them for training, application research, and quality assurance. Machines withdrawn from inventory and used to train employees in servicing, for study to determine new applications, and to test other machines, are subject to tax measured by the cost thereof. 7/21/67.