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Is a manufacturer’s purchase of individual parts to build a piece of its own manufacturing machinery or equipment exempt from tax?

April 26, 2017build equipment exempt individual machinery manufacturer manufacturing piece purchase

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Is a manufacturer’s purchase of individual parts to build a piece of its own manufacturing machinery or equipment exempt from tax?

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A. No. A manufacturer’s purchase of individual parts to build a piece of manufacturing machinery or equipment such as a crane, computer, or other item does not constitute the purchase of manufacturing machinery or equipment.