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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 440.1896

(b) Property Becoming Component Part of Finished Product

(1) In General

440.1896 Toner. Toner which is placed in a copy machine and becomes a component part of the copies sold to customers is purchased for resale by the copy machine operator. 9/6/90.