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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
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440.0000 Property Used in Manufacturing—Regulation 1525
Annotation 440.0360
(a) Manufacturing Aids
(3) Matrices, Molds, Models
440.0360 Wax Models sold to a manufacturer for use in making metal casts are manufacturing aids and subject to sales tax. 2/16/54.