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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > R > 477.0000 Research and Development > Annotation 477.2001

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477.0000 Research and Development Contracts—Regulation 1501.1

Annotation 477.2001

477.2001 Manufacturer of Circuit Board. The manufacturer's testing of circuit boards is a part of its manufacturing process in order to sell or lease the board to its customers. Therefore, tax applies to its charges for testing whether or not these charges are separately stated on the manufacturer's invoice to its customer. 6/25/97.