Laws, Regulations and Annotations

Search

Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 440.0000 Property Used in Manufacturing > Annotation 440.0798

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   

P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0798

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.0798 Abrasive Pads—Ophthalmic. Abrasive pads used to grind lenses are consumed by the ophthalmic lens laboratory. Since the laboratory is the consumer, tax applies to the sale of the pads to it. 2/18/92.