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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 347.0875

Sales and Use Tax Annotations


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M

347.0000 Manufacturing Equipment—Regulation 1525.2

Annotation 347.0875

347.0875 Related Company in Similar Business. An existing company related to a newly-formed company has been operating in the state within the same division of the Standard Industry Classification Code. The new company does not qualify for exemption provided for in section 6377 even if the existing company uses different technologies and manufactures different products. 3/10/95.