Under a "component part/physical ingredient" rule for determining the exemption of business purchases under a state sales and use tax, which of the following purchases would probably not be exempt from the sales tax?

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Under the "component part/physical ingredient" rule, purchases that directly become a part of the product sold to customers (like shirts for resale, tires for vans, and sesame seed buns for burgers) are typically exempt from sales tax. Display racks, however, do not become a part of the final product sold to customers; they are used for display purposes in the store, making their purchase likely not exempt from sales tax.

Under a "Component Part/physical Ingredient" Rule for Determining the Exemption