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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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P


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.