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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.3320

(b) Property Becoming Component Part of Finished Product

(4) Miscellaneous Specific Components

440.3320 Plating Parts for Manufacturers—Producers and Processors. Electroplaters engaged in the business of plating parts for manufacturers engaged in the business of manufacturing and selling items containing such parts are authorized to purchase for resale plating materials which become incorporated in such parts. 7/22/65.