Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
P
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525 (View entire section)
(a) MANUFACTURING AIDS
(1) In General
- 440.0010 Application of Tax.
- 440.0020 Basic Application of Tax.
- 440.0040 Basic Application of Tax—Purchasing as Agent or for Resale—Evidence.
- 440.0045 Basic Principles in Determining Purpose for Purchase.
- 440.0046 Drawings of Jewelry Design and Wax Models.
- 440.0046.500 Fungicide Removed During Manufacturing.
- 440.0047 Government Royalty Crude.
- 440.0049 Manufacturing Aids.
- 440.0052 Methylene Chloride.
- 440.0054 Passage of Title to Tooling.
- 440.0055 Potassium Permanganate—Water Treatment Plant.
- 440.0055.140 Property Purchased for Resale or Use in Manufacturing.
- 440.0055.200 Protective Covers.
- 440.0056 Resold Prior to Use—Resale Certificates.
- 440.0058 Title to Tooling.
- 440.0059 Tooling.
- 440.0060 Total Manufacturing Process—Gasoline Distillate.
(2) Thinners, Solvents, Reducers, Carriers
- 440.0075 Acetone.
- 440.0080 Alcohol.
- 440.0100 Anhydrous Filmcol
- 440.0103 Benzol.
- 440.0109 Cyanides.
- 440.0110 Cyclohexanon.
- 440.0120 Ink Thinner.
- 440.0134 Light Crude Oil—Diluting Medium.
- 440.0140 Methyl Ethyl and Methyl Isobutyl Ketones and Trichlorethane.
- 440.0160 Methyl Ethyl and Methyl Isobutyl Ketones and Trichlorethane.
- 440.0163 Normal Methyl Pyrrolidine (NMP).
- 440.0165 Packing Material—Title Passage.
- 440.0180 Paint Thinner.
- 440.0200 Paint Thinner, Abrasives, Cleaning Compounds, and Masking Tapes,
- 440.0225 Rubber Cement.
- 440.0240 Thinner.
- 440.0241 Thinning Solvent—Photoplate Manufacturing.
- 440.0243 Tooling Supplied by Customer.
(3) Matrices, Molds, Models
- 440.0260 Lace.
- 440.0270 Markers.
- 440.0280 Matrix Material and Resin Powder.
- 440.0300 Mold for Castings.
- 440.0340 Molds and Dies—Title.
- 440.0360 Wax Models
(4) Paper Products; Explosives—Chemicals Used In Manufacture Of
(5) Textiles—Chemicals Used In Dyeing Of
- 440.0415 Chemical Consumed in Fabric Dyeing.
- 440.0425 Chemkar 211F.
- 440.0430 Cleaning Agents Purchased by Textile Processors.
- 440.0440 Dyeing of Cloth.
- 440.0460 Wetting Agents.
(6) Food and Beverage Processing
- 440.0480 Aluminum Foil Potato Wrap.
- 440.0484 Aluminum Sulfate—Processing Sugar Pulp.
- 440.0500 Charred Oak Barrels
- 440.0520 CO2 Gas
- 440.0521 CO2 Gas.
- 440.0522 CO2 Gas.
- 440.0523 CO2 Gas.
- 440.0540 Corn Starch.
- 440.0550 Fruit Processing—Calcium Hydroxide and Calcium Chloride.
- 440.0560 Ice, Used in Manufacturing Luncheon Meat.
- 440.0580 Nitrogen.
- 440.0600 "Pectinol."
- 440.0620 Petroleum Sulfonates
- 440.0626 Potato Sprout Inhibitors.
- 440.0630 "Produce Wash."
- 440.0640 Salt and Lye.
- 440.0660 Salt Used for Cooling Fruit.
- 440.0680 Salt Used in Grading Vegetables.
- 440.0700 Soda Ash, Borax, Fungicides.
- 440.0710 Sprout—Nip A and Sprout Nip Emulsifiable Concentrate.
- 440.0720 Sulphur
- 440.0735 Transfer Paper.
- 440.0760 Wax.
- 440.0770 Wine Making—Chemicals Used in.
- 440.0775 Wood Used in Curing Meats.
- 440.0780 Yeast Used in Wine
(7) Miscellaneous Specific Aids
- 440.0798 Abrasive Pads—Ophthalmic.
- 440.0800 Activated Charcoal Used in Rectifying Grain Alcohol.
- 440.0820 Activating Solution Used in Shoe Manufacturing
- 440.0840 Aluminum.
- 440.0860 Aluminum—Used in Steel Manufacture.
- 440.0866 Ammonia, Sulfuric Acid and Caustic Soda Used to Manufacture Cracking Catalysts for the Petroleum Industry.
- 440.0880 Ansol PR Used to Achieve an Adhesive Seal.
- 440.0887 Artwork for Silk Screening.
- 440.0900 Bleaches
- 440.0920 Bleaches.
- 440.0940 Blowing Agents and Catalysts
- 440.0950 Celluloid Tapes and Reels as Containers.
- 440.0960 Chaplets.
- 440.0980 Chaplets and Cleaners, Nails
- 440.0988 Chemicals Used in Conversion Coatings for Steel.
- 440.1000 Cleaners,
- 440.1015 Coal (Fly Ash) Used in Manufacturing of Cement.
- 440.1020 Coke
- 440.1040 Crude Oil.
- 440.1045 Crude Oil—Chemical E-4161.
- 440.1050. Cyclohexanone.
- 440.1055 Degreasing Agents.
- 440.1060 Deobase.
- 440.1080 Electroplating.
- 440.1090 Emulsion Breakers.
- 440.1085 Electroplating
- 440.1095 Film and Negatives Used to Produce Sample Prints.
- 440.1105 Flourspar.
- 440.1121 Flux.
- 440.1140 Flux, Lead and Wire-Drawing Compounds as Manufacturing Aids.
- 440.1160 Fuel Oil.
- 440.1180 Fusel Oil
- 440.1200 Galvanizing Process—Chemicals Used in.
- 440.1220 Garnet Paper.
- 440.1230 Gypsum.
- 440.1234 Gypsum for Wallboards.
- 440.1237 Hormone Rooting Powder and Liquid.
- 440.1240 Hydrochloric Acid.
- 440.1260 Hydrochloric Acid—First Taxable Use.
- 440.1280 Hydrogen, Oxygen, and Butane Gases,
- 440.1300 Iron Rods and Bars.
- 440.1320 Kerosene.
- 440.1330 Lignin and Potash.
- 440.1340 Lubricants.
- 440.1360 Lubricants.
- 440.1380 Lumber Treatment.
- 440.1420 Offset Prevention.
- 440.1440 Oil for Flushing Wells.
- 440.1460 Paper Pulp.
- 440.1470 Peptide and Antibody Manufacture.
- 440.1480 Peroxides.
- 440.1485 Petroleum Coke.
- 440.1500 Phosphoric and Sulphuric Acids.
- 440.1520 Plastic Coatings
- 440.1540 Plating.
- 440.1560 Plywood Manufacture.
- 440.1580 Polyurethane Foam.
- 440.1595 Property Used in Manufacturing—Negatives, etc.
- 440.1600 Protein Injections.
- 440.1605 Pump Aids.
- 440.1620 Sand Used in Preparation of Surfaces for Painting.
- 440.1660 Soap Used in Manufacturing.
- 440.1662 Soap Used in Manufacturing as a Foamer.
- 440.1668 Soap Used in Manufacturing Latex Foam Rubber Backing.
- 440.1676 Sodium Hydroxide and Sulfuric Acid Used in Manufacturing Filters.
- 440.1680 Sodium Silicate Used in Paper Production.
- 440.1700 Spring Mist Spray Applied to Drapes.
- 440.1720 Stakes—Ties and Fasteners,
- 440.1740 Steel Balls Used to Grind Sand.
- 440.1760 Steel Oxidizing Agents.
- 440.1780 Sulphuric Acid.
- 440.1800 Sulphuric Acid.
- 440.1820 Talc.
- 440.1840 Wood Pulp Products.
- 440.1848 Chemicals Used in Manufacturing Cracking Catalysts.
(b) PROPERTY BECOMING COMPONENT PART OF FINISHED PRODUCT
(1) In General
- 440.1851 Aircraft Kit.
- 440.1852 Carrier Gases/Dopants.
- 440.1853 Determining Factors.
- 440.1854 Drill-Align Panels (Etched Panels).
- 440.1880 Incorporation into Finished Product.
- 440.1890 Manufacturer of Prescription Medicine.
- 440.1893 Medical Products—Commercial Fermentation Process.
- 440.1894 New Wine Oak Barrels—Retroactive Effect.
- 440.1895 Solvents Used in Microfilm Manufacture.
- 440.1896 Toner.
- 440.1897 Transfer Film.
(2) Food, Beverages
- 440.1900 Ammonium Products
- 440.1920 Bakery Dough Improvers.
- 440.1926 Beer Brewing.
- 440.1940 CO2 Gas
- 440.1960 Caustic Soda
- 440.1963 Chemicals Used in Manufacture of Bakers Yeast.
- 440.1980 Ice Used in Manufacturing Luncheon Meat.
- 440.2000 Ketlube Used in Manufacturing Candy.
- 440.2020 "Liquid Smoke."
- 440.2027 Liquors.
- 440.2040 Molasses Used in Manufacturing of Yeast.
- 440.2080 Nitrogen Gas for Packing.
- 440.2088 Oak Barrel Inserts/Oak Chips—Wine Making.
- 440.2095 Phosphoric Acid Used in Manufacture of Beer.
- 440.2100 Phosphoric Acid Used in the Manufacture of Yeast.
- 440.2120 Potassium Meta Bisulfite.
- 440.2140 Curing Salt.
- 440.2150 Salt Cake and Soda Ash Used in the Manufacture of Safety Glass.
- 440.2181 Salt Used in Tanning Hides.
- 440.2200 Sodium Bisulfite.
- 440.2220 Sodium Hexametaphosphate Used in Treating Water, Manufacturers, Producers, and Processors of.
- 440.2240 Talc.
- 440.2260 Whipped Cream Chargers.
(3) Water Treatment And Purification—Ice
- 440.2300 Aluminum Sulfate (Alum) Used in Purification of Water.
- 440.2320 Ammonium Chloride Used in Making Ice.
- 440.2340 Caustic Soda (Sodium Hydroxide) Used in Treating Water.
- 440.2360 Copper Sulphate as a Water Additive.
- 440.2375 Ferric Chloride Used in Treating Water.
- 440.2380 Ferric Sulphate Used in Treating Water.
- 440.2400 Nuchar Aqua A.
- 440.2420 Potassium Aluminate Used in Treating Water.
- 440.2440 Potassium Metabisulphite Used in Wine Preservation.
- 440.2460 Sodium Silicofluoride and Quicklime.
- 440.2490 Water Treatment Chemicals.
(4) Miscellaneous Specific Components
- 440.2520 Ammonium Hydroxide
- 440.2540 Anhydrous Ammonia,
- 440.2570 Blowing Agents—Manufacture of Food Containers.
- 440.2580 Borax Anhydrous Dust Used in Making Fiberglass.
- 440.2600 Calcium Silicon.
- 440.2620 Calcium Silicon,
- 440.2640 Case Hardening Compounds.
- 440.2648 Chemical Ingredients.
- 440.2652 Chemicals Used in Conversion Coatings for Steel.
- 440.2660 Chills.
- 440.2680 Chromic Acid.
- 440.2690 Coal Burned in Kilns to Make Cement.
- 440.2700 Color Toners.
- 440.2720 Copper Anodes,
- 440.2740 Dimethylformamide
- 440.2746 Dual Purpose Usage of Material.
- 440.2750 Dycastal.
- 440.2760 Electroplating.
- 440.2780 Etching Zinc Reducer.
- 440.2800 Felting Oil.
- 440.2840 Formula 19020-B Synthetic Resin Paint Hardener
- 440.2860 Fuel Oil Used in Treatment of Timber.
- 440.2880 Glass.
- 440.2888 Glass Manufacturing. Tin Tetrachloride (also described as Stannic Chloride Anhydrous, SnC14
- 440.2920 Glue.
- 440.2940 Glue Ingredients and Veneer Tape Used in Manufacture of Plywood
- 440.2960 Grafting Rubber.
- 440.2980 Grinding Aids.
- 440.2990 Halftones and Photostats.
- 440.3000 Hydrogen, Oxygen, and Butane Gases,
- 440.3020 Hydropel
- 440.3040 Ink Thinner.
- 440.3045 Iron Fines.
- 440.3050 Kerosene Distillate.
- 440.3060 Lacquer.
- 440.3080 Lacquer Thinner.
- 440.3115 Lignin Portion of Wood Chip.
- 440.3120 Lime and Limestone.
- 440.3160 Lumber.
- 440.3180 Lupersol Delta—Manufacturers, Producers and Processors
- 440.3190 Materials Used in Formulation Processes.
- 440.3194 Materials Used in the "Capping" Step of the Manufacture of Synthetic DNA.
- 440.3200 Metallic Salts.
- 440.3220 Mixture of Carrier Gas and Dopant.
- 440.3230 Newsprint Manufacture.
- 440.3240 Organic Catalysts.
- 440.3260 Penicillin.
- 440.3280 Plastic Coatings
- 440.3320 Plating Parts for Manufacturers—Producers and Processors.
- 440.3330 Polane Catalyst.
- 440.3340 Polyurethane Foam.
- 440.3345 Potassium Compounds Used to Harden Eyeglass Lenses.
- 440.3380 Rotogravure Modifier.
- 440.3400 Silver Solder Used in Manufacturing Diamond Saws.
- 440.3420 Sodium Bicarbonate Used in Sponge Rubber.
- 440.3437 Sodium Hydroxide.
- 440.3440 Sodium Hypophosphite Used in Electrolysis Nickel Plating.
- 440.3460 Sodium Silicate Used in Paper Production.
- 440.3470 Spray Hardener.
- 440.3480 Sulfuric Acid Used in Production of Aluminum Fluoride.
- 440.3500 Surface Preservative.
- 440.3520 Toluene, MEK and Nitropropane Used in Manufacturing of Vinyl Sheeting.
- 440.3540 Toluene Sulfonic Acid and Butyl Phosphoric Acid Used in Wood Finishing.
- 440.3560 Total Manufacturing Process—Gasoline Distillate.
- 440.3600 Vehicle Modifiers.
- 440.3620 Waxes.
- 440.3640 Wax Emulsion.
- 440.3660 Welding Rod.
- 440.3670 Wine Making Chemicals.
- 440.3673 Wine Making—Oak Chips and Innerstaves.
- 440.3680 Wood Pulp Products.