Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0060

(a) MANUFACTURING AIDS

(1) In General

440.0060 Total Manufacturing Process—Gasoline Distillate. Where, during the process of refining petroleum products, gasoline distillate is derived from the process, run through pipes to pick up wax, and is later refined and sold (as is the recovered wax), the purchase of the distillate or the products from which it is refined is not subject to tax as self-consumed. The process of running the distillate through the pipes is part of the total manufacturing process. 7/16/64.