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use, or other consumption in this State, at the rate of five percent of the sales price of the property. Editor's Note 2003 Act. 145, Section.B; 2005 Act. "Gross proceeds of sales". (B) To reduce the complexity and administrative burden of transactions exempt from sales or use tax, the following provisions must be followed when a purchaser claims an exemption by use of an exemption certificate: (1) the seller shall obtain at the time of the purchase. (8) "Redundant capacity components" means components beyond those required to support the computer equipment. (B) It is also presumed that tangible personal property received in this State by its purchaser was purchased for storage, use, or other consumption in this State. For purposes of this item, "manufacturer" or "manufacturing" includes the activities of a processor; (c) the generation of electric power or energy for use in manufacturing tangible personal property for sale; (d) the generation of motive power for transportation. All other definitions and provisions of the Mobile Telecommunications Sourcing Act as provided in Title 4 of the United States Code are adopted.

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