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http://webisa.webdatacommons.org/162983448
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http://www.w3.org/1999/02/22-rdf-syntax-ns#type
http://www.w3.org/ns/prov#Entity
http://www.w3.org/ns/prov#value
If the customer is a fabricator or other contractor who is not the consumer of the item being made from heat-treated material, the process is not a "sale and tax does not apply to the charge to this customer for heat-treating. 3/12/91.
http://www.w3.org/ns/prov#wasQuotedFrom
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