Indirect materials.
Indirect materials. Indirect materials means a good used in the production, testing or inspection of another good but not physically incorporated into that other good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of that other good, including:
(1) Fuel and energy;
(2) Tools, dies and molds;
(3) Spare parts and materials used in the maintenance of equipment and buildings;
(4) Lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings;
(5) Gloves, glasses, footwear, clothing, safety equipment and supplies;
(6) Equipment, devices, and supplies used for testing or inspecting the goods;
(7) Catalysts and solvents; and
(8) Any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.