Section R15-5-122. Articles Incorporated into a Manufactured Prod- uct

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A. Sales of articles to be incorporated into a fabricated or manu- factured product are considered to be sales for resale and, therefore, exempt. For example, the sale of wood to a furniture manufacturer is a sale for resale.

B. In order for the exemption to apply, the materials must actually become a part of the finished product. Supplies which are con- sumed in the manufacturing process do not qualify.

Historical Note

Renumbered from R15-5-1839 effective August 9, 1993 (Supp. 93-3).

                    
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