This Ruling has been obsoleted by AN 2000(8)
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 § 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.
January 31, 1990