Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525
(a) MANUFACTURING AIDS
(2) Thinners, Solvents, Reducers, Carriers
440.0160 Methyl Ethyl and Methyl Isobutyl Ketones and Trichlorethane. When the solvents methyl ethyl ketone and isopropyl alcohol are used in the production of phenolic resin, they do not become part of the finished product and are taxable manufacturing aids. 12/16/69.