§ 53-37. Application to manufacturers of tangible personal property.

In order to assist in the avoidance of unfair competition in the marketplace as a result of some competitors obtaining an advantage because of not otherwise being subject to the tax on a similar basis to other competitors, the following shall apply:

(a)

The use or consumption of tangible personal property, including the installation into or the affixing to real property of another of the tangible personal property, by a manufacturer of the tangible personal property for which there exists also a retail market and of a type that the manufacturer sells or could sell to others shall be taxable under this article, but the tax due hereunder in such case shall be levied only upon the gross value of all the materials, labor and services used and employed in the manufacture of said property, and not upon any profit that would have been derived from the ordinary retail sale thereof by the manufacturer as, for example, to another consumer for installation in or affixing to the property of another.

(b)

The tax is levied upon the full purchase price of articles sold after their manufacture or after having been made to order and includes the purchase price of materials used and service performed in connection with the manufacturing or making to order, excluding however, such articles as are otherwise exempted in this article. The purchase price is the gross value of all the materials, labor, service, and the profit thereon, included in the price charged for the tangible personal property to the user or consumer.

(Ord. No. 666-81, § 1, 12-14-81; Ord. No. 922-91, § 10, 12-9-91)