Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
275.0000 GAS, ELECTRICITY AND WATER
(b) WATER ADDITIVES
275.0460 Sodium Hexameta Phosphate. This chemical improves water for consumption in that it prevents calcium from reacting with soap and often is added as a "softener" and as such is a valuable, incorporated component of the water sold and is not subject to tax. Similarly, lime and soda ash are added to water to aid in the removal of calcium and magnesium by raising the pH and since the sodium hydroxide ion has the virtue of keeping the water slightly alkaline it is purchased for resale and not subject to tax. 5/21/62.