Ariz. Admin. Code § 15-5-122
Current through Register Vol. 30, No. 50, December 13, 2024
Section R15-5-122 - Articles Incorporated into a Manufactured ProductA. 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.Ariz. Admin. Code § R15-5-122
Renumbered from R15-5-1839 effective August 9, 1993 (Supp. 93-3).