|
A. For use by the purchaser directly and primarily in the |
| production of tangible personal property intended to be |
| sold or leased ultimately for final use or consumption or |
| in the production of tangible personal property pursuant to |
| a contract with the United States Government or any agency |
| thereof, or, in the case of sales occurring after June 30, |
2003 |
| broadcast signals by broadcast stations regulated under 47 |
| Code of Federal Regulations, Part 73. This exemption |
| applies even if the purchaser sells the machinery or |
| equipment and leases it back in a sale and leaseback |
| transaction. This exemption also applies whether the |
| purchaser agrees before or after the purchase of the |
| machinery or equipment to enter into the sale and leaseback |
| transaction and whether the purchaser's use of the |
| machinery or equipment in production commences before or |
| after the sale and leaseback transaction occurs; and |
