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This Ruling has been obsoleted by AN 2000(8)

Ruling 90-11

Repair and Maintenance


The sharpening or resharpening of cutting tools used in a manufacturing production process is a taxable repair or maintenance service pursuant to Section ยง 12-407(2)(i)(DD) as amended by Public Act 89-251. Resale certificates or manufacturers exemption certificates cannot be issued to a producer of sharpening services by manufacturers whose cutting tools are sharpened or resharpened.

LEGAL DIVISION

January 31, 1990