Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0052

(a) MANUFACTURING AIDS

(1) In General

440.0052 Methylene Chloride. The role of methylene chloride in the manufacture of dry ink toner is limited to its use as a source of certain essential ingredients which become incorporated as a component part of the dry ink toner. Therefore, tax does not apply even though a large portion of the methylene is lost through evaporation, since the portion lost is used only for the purpose of incorporating the remaining property into the end product. 4/6/83.