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Business Taxes Law Guide—Revision 2024

BTLG Table of Contents > Sales and Use Tax Annotations > P > 440.0000 Property Used in Manufacturing > Annotation 440.0960

Sales and Use Tax Annotations


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P

440.0000 Property Used in Manufacturing—Regulation 1525

Annotation 440.0960

(a) Manufacturing Aids

(7) Miscellaneous Specific Aids

440.0960 Chaplets. Chaplets, a metal device used in foundries for holding a core or section of a mold in place, are used as manufacturing aids and are, accordingly, purchased for use rather than for resale and sales thereof to manufacturers are subject to sales tax. 12/14/54.