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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.0405

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0405

(a) In General

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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.