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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.0054
(a) Manufacturing Aids
(1) In General
440.0054 Passage of Title to Tooling. Sales Tax General Bulletin 50–24 (appended to Regulation 1525) deals with the time of passage of title to tooling and not with the issue of whether there was passage of title. Whether or not title to tooling passes is a question of fact in each case. The question as to who has title to the tooling is a question as to the terms of the contract for sale of the parts which are produced by the tooling. The fact that tooling was not delivered to the customer and that there is no formal recognition that the manufacturer is the bailee of the tooling is evidence that the tooling was not sold, but rather was used by the manufacturer. 2/17/77.