ARSD § 64:06:03:25 — Component parts of manufactured items

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64:06:03:25. Component parts of manufactured items. Gross
receipts from sales to manufacturers, producers, or processors of tangible
personal property or any product transferred electronically which enters into
and becomes an ingredient or component part of the tangible personal property
which they manufacture, produce, or process are not taxable. The fact that the
article manufactured, produced, or processed is in a different form or of a
different character is immaterial.