§ 1105-B. Exemptions for certain parts, tools, supplies and services
relating to tangible personal property used or consumed in production.
Notwithstanding any other provisions of this article: (a) Receipts from
the retail sales of parts with a useful life of one year or less, tools
and supplies for use or consumption directly and predominantly in the
production of tangible personal property, gas, electricity,
refrigeration or steam for sale by manufacturing, processing,
generating, assembling, refining, mining or extracting shall be exempt
from the tax imposed by subdivision (a) of section eleven hundred five
of this article.

(b) Receipts from every sale of the services of installing, repairing,
maintaining or servicing the tangible personal property described in
paragraph twelve of subdivision (a) of section eleven hundred fifteen of
this article, including the parts with a useful life of one year or
less, tools and supplies described in subdivision (a) of this section,
to the extent subject to such tax, shall be exempt from the tax on sales
imposed under subdivision (c) of section eleven hundred five of this
article.

(c) Parts with a useful life of one year or less, tools and supplies
described in subdivision (a) of this section and services described in
subdivision (b) of this section shall be exempt from the compensating
use tax imposed by section eleven hundred ten of this article.