Ariz. Admin. Code § R15-5-122 - Articles Incorporated into a Manufactured Product
A. Sales of articles to be incorporated into
a fabricated or manufactured 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 consumed in the manufacturing process do
not qualify.
Notes
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.