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
440.0180 Paint Thinner. Sales of paint thinner to manufacturers who mix the same with paint solids and apply to articles being manufactured, are not sales for resale and are taxable. The thinner is generally lost by evaporation before the painted article is sold. 3/30/53.