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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 570.1400

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U

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570.0000 Use of Property in State and Use Tax Generally

Annotation 570.1400

(f) Lost or Destroyed Property

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570.1400 Production Loss—High Quality Testing. Items selected from a production run for high quality testing, a greater degree of testing than is normally used for quality control, entail no tax consequences and are treated as a production loss the same as quality control test samples or defective items which are removed from the production and destroyed. The theory is that production involves certain losses and that items removed from production are not really self-consumed by the taxpayer. 6/4/64.