Use your reseller permit only when purchasing ingredients or components which physically enter into and become a physical part of the new article or substance produced for sale. Do not use your reseller permit when purchasing tools, machinery and equipment, or articles that are consumed in the manufacturing process (e.g., fuel used for heating purposes, oil for machinery, sandpaper, etc.).
Note: Manufacturers may purchase certain machinery and equipment used directly in the manufacturing operation without paying sales tax. Such purchases must meet specific criteria and qualifying manufacturers must present a Manufacturer's Sales and Use Tax Exemption Certificate For Manufacturing Machinery and Equipment to the seller at the time of purchase.