Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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P

440.0000 PROPERTY USED IN MANUFACTURING—Regulation 1525

Annotation 440.0200

(a) MANUFACTURING AIDS

(2) Thinners, Solvents, Reducers, Carriers

440.0200 Paint Thinner, Abrasives, Cleaning Compounds, and Masking Tapes, sales to persons who paint automobiles to be sold are regarded as sales at retail and subject to tax. 7/25/50.