A newly enacted law (P.L. 2019, c.98) provides an exemption from Sales and Use Tax for sales of sands, binders, washes, and other similar materials used to create a mold or core in an industrial sand casting process. Sand casting, which is typically performed by foundries and other metalworking businesses, is a metal casting process in which molten metal is poured into a mold and allowed to solidify into a tangible object, typically called a casting. The exemption is available to those businesses as long as the sands, binders, washes, and other similar materials are an integral or essential part of the processing operation.This exemption applies to sales made on or after September 1, 2019. The purchaser must provide a fully completed Exempt Use Certificate (Form ST-4 ) or Streamlined Sales and Use Tax Certificate of Exemption (Form ST-SST ) to the seller in order to claim the exemption.