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<br /> requirements related to "clean air" standards, and which replace <br /> existing fireplaces, freestanding solid fuel heating appliances, pre- <br /> fabricated fireplaces or other such heating appliances which do not <br /> comply with said law. <br /> 13. GARAGE SALES: All sales of tangible personal property, except <br /> automotive vehicles, at garage sales, yard sales or estate sales; <br /> provided that such sales are conducted no more than three times a <br /> year, that the sale occurs at the residence of the seller, by the seller, <br /> and that the property to be sold was originally purchased for use by <br /> members of the household where such sale is being conducted. <br /> 14. INDUSTRIAL USE: Sales and purchases of electricity, coal, gas, fuel <br /> oil, steam, or coke for use in processing, manufacturing, mining, <br /> refining, irrigation, building construction, telegraph, telephone, and <br /> radio communications, street and railroad transportation services and <br /> all industrial uses, except that electricity, gas, coal, fuel oil or coke <br /> used for lighting or space heating in these operations shall not be <br /> exempt. <br /> 15. INTERNET ACCESS SERVICES. <br /> 16. LABOR: The sale of labor when sold with tangible personal property, <br /> if such labor is stated separately on the invoice from the tangible <br /> personal property sold; except that manufacturing or fabricating or <br /> other processing labor is never exempt. <br /> 17. LIVESTOCK: The sale of cattle, sheep, lambs, poultry, fish for stock <br /> purposes, swine and goats; and the sale of mares and stallions for <br /> breeding purposes. <br /> 18. LIVESTOCK FEED: An sales of feed for livestock or poultry and all <br /> sales of seeds to farmers, ranchers, truck farmers, florists and <br /> horticulturists who sell the crops resulting from the propagation of <br /> such seeds or use such crops as feed for livestock or poultry. <br /> 19. MANUFACTURING OR COMPOUNDING: Sales of tangible <br /> personal property to a person engaged III the business of <br /> manufacturing, compounding for sale, profit or use, any article, <br /> substance or commodity: <br /> a. Which tangible personal property IS actually and factually <br /> transformed by the process of manufacturing or compounding; and <br /> b. Which tangible personal property becomes by the manufacturing <br /> or compounding process, a necessary and recognizable ingredient, <br /> component and constituent part of the finished product; and <br /> 22 <br />