*This information is for Model City Tax Code purposes only
Local Option CC
Exempt gross income from destructive testing. Replace Sec. ___-465(z) with:
(z) gross income received for tangible personal property consisting of manufactured items destroyed by being subjected to destructive stress, strain or similar testing, for the purpose of developing engineering information or for the purpose of quality control, but only to the extent that a sale of said property would otherwise be exempt by the provisions of this Chapter.
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