| http://www.w3.org/ns/prov#value | - (1) All special tools are exempt from taxation. (2) As used in this section, ???special tools??? means those manufacturing requisites, such as dies, jigs, fixtures, molds, patterns, gauges, or other tools, as defined by the state tax commission, that are held for use and not for sale in the ordinary course of business. (3) Special tools are not exempt from taxation if the value of the special tool
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