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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 440.3400
(b) Property Becoming Component Part of Finished Product
(4) Miscellaneous Specific Components
440.3400 Silver Solder Used in Manufacturing Diamond Saws. A manufacturer of diamond saws purchased silver solder for the purpose of bonding diamond-impregnated steel cutting segments to the edge of a saw disc. The sale of the solder to the manufacturer was an exempt sale for resale inasmuch as the solder became an integral part of the saw. 11/12/64.