This document is a publication from the New York State Department of Taxation and Finance, providing detailed information on sales tax exemptions for manufacturers, processors, generators, assemblers, refiners, miners, and extractors. It covers exemptions for machinery, equipment, parts, tools, supplies, fuel, utilities, and services used in production processes. The publication also discusses differences between state and local tax exemptions, research and development exemptions, and procedures for claiming refunds or credits. It includes appendices with legislative history, a glossary of terms, and specific examples of taxable and exempt purchases.
documents/EFTA01129784.pdf
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