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of <h1>Company's metal products qualify as tax-exempt utensils under household implement definition</h1> The term 'utensil' is legally defined as an article useful or necessary in a household, particularly an implement, instrument, or vessel used in a kitchen or household setting. This definition derives from Webster's Third New International Dictionary and was applied in a sales tax case involving a metal industries company. The court adopted this standard dictionary definition to determine the scope and meaning of 'utensil' for tax classification purposes, establishing that utensils encompass various household implements and kitchen vessels used in domestic settings.
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