Are purchases of battery-powered, hand-held drill/drivers or portable tools by a manufacturer exempt?
A. Yes. Tools which are powered by electric, battery, or pneumatic sources, whether hand-held or bench-mounted, are exempt when purchased by a manfacturer and used more than fifty percent of the time in a manufacturing capacity. However, tools that are powered solely by human effort are not exempt.
Related Questions
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- Are purchases of battery-powered, hand-held drill/drivers or portable tools by a manufacturer exempt?
