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BTLG Table of Contents > Sales and Use Tax Annotations > U > 570.0000 Use of Property in State and Use Tax Generally > Annotation 570.0140

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.0140

(a) In General

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570.0140 Experimental Use of Raw Materials. Mere specification testing of raw materials purchased out of state, prior to its incorporation into a manufactured product for resale, does not amount to a taxable use. However, where such material is utilized in research efforts testing the quality of other products of an experimental nature, a taxable use results. 6/1/55.