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(B) (D) Part III Other exemptions (exempt from all state and local sales and use taxes) (J) Tangible personal property used in research and development. (K) Purchases of the following used in research and development (check one or more boxes): gas (Q) Commercial fishing vessels (including certain property). electricity refrigeration (P) Commercial aircraft (including certain machinery and equipment) and flight simulators purchased by commercial airlines. steam (R) Pollution control e.

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