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
440.0225 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.