302 Manufacturers, Processors, Compounders, Miners, and Quarries.

Manufacturers, processors, compounders, miners, and quarries enjoy several exclusions and exemp- tions from the sales and use taxes. The exclusions can be found in Code Section 12–36–120 and includes containers, ingredients and component parts, and items used directly in manufacturing, compounding or processing tangible personal property for sale. The exemptions can be found in Code Section 12–36–2120 and include exemptions for coal, coke, fuel, electricity, and machines. This regulation will explain these exclusions and exemptions in more detail. In many of the subsections of this regulation, examples are provided. These examples are not all inclusive.