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 440.0225

(a) MANUFACTURING AIDS

(2) Thinners, Solvents, Reducers, Carriers

440.0225 Rubber Cement. If a manufacturer purchases solvent to manufacture rubber cement and in turn uses the rubber cement to manufacture tires, the solvent is not purchased for resale since it evaporates before the tires are sold. On the other hand, if the tire manufacturer purchases rubber cement which includes solvent, it is the rubber cement that is purchased, not the solvent. The rubber cement may be purchased for resale even though the solvent contained therein may evaporate. 2/4/47.