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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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347.0000 Manufacturing Equipment—Regulation 1525.2
Annotation 347.0675
347.0675 New Trade or Business. Corporation A has never been involved in any manufacturing activities nor in any trade or business classified under the manufacturing division of SIC Code manual. If, at some future date, Corporation A or a wholly owned subsidiary undertakes a "new" manufacturing trade or business under SIC Code No. 2869, Corporation A will not then be disqualified solely due to corporation A's prior operation of a business that was classified under the "Nonclassifiable Establishments" or "Engineering Services" section of the SIC Code manual. 1/18/95.