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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > M > 347.0000 Manufacturing Equipment > Annotation 347.0860

Sales and Use Tax Annotations


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M

347.0000 Manufacturing Equipment—Regulation 1525.2

Annotation 347.0860

347.0860 Recycling of Property. A company's "repairing/dismantling" operations involve the disassembly of metal parts for sale to a recycling plant and not any actual reprocessing or transformation of scrap parts to other raw materials. This type of activity does not qualify as "recycling" and, therefore, does not qualify for the "repairing/dismantling" partial sales tax exemption set forth in section 6377. 10/24/94.