Certain machinery and equipment purchased by a paint manufacturer for use at its Illinois retail stores to produce customized colored paint from base and colorant qualify for the statutory manufacturing exemption from sales and use tax.
The final product (paint) that is manufactured and sold at retail, does not exist until after the machinery and equipment is used at its retail stores - to process and change two existing materials - base and colorant.
The paint that is sold is a material that is different in form, use, or name than the ingredients contain.
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