Section R15-5-2321. Exemptions -- Articles to be Incorporated into a Manufactured Product

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Purchases of articles which become an integral part of a manufac- tured product are not subject to the Use Tax. They are considered purchases for resale.

Historical Note

Amended effective November 7, 1978, unless otherwise noted (Supp. 78-6). Amended paragraphs (9) and (10)

effective March 18, 1981 (Supp. 81-2). Former Section R15-5-2321 renumbered to R15-5-2320, new Section R15-5-2321 renumbered from R15-5-2314 effective Sep- tember 29, 1993 (Supp. 93-3).

                    
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