Hand-held or manually operated equipment used for buffing, polishing, carving, cutting, drilling, machining, routing, sanding, sawing, surface grinding, or turning of ceramic art work, ceramic precision parts, leather, metals, plastics, fiber board, masonry, carbon, glass, graphite, or wood is exempt.

Source Note:The provisions of this §106.265 adopted to be effective March 14, 1997, 22 TexReg 2439.